Eligibility for duty credit scrips: EOUs/BTPs qualify only when not availing direct tax exemptions, with required evidence. Eligibility for Chapter 3 duty credit scrips for EOUs/BTPs is limited to units that do not avail direct tax benefits or exemptions; eligibility applies prospectively from the date the exemption period ends or from the date a unit permanently waives direct tax exemption, and units must submit evidence from jurisdictional Income Tax Authorities to the Regional Authority to claim benefits under the specified Chapter 3 schemes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Eligibility for duty credit scrips: EOUs/BTPs qualify only when not availing direct tax exemptions, with required evidence.
Eligibility for Chapter 3 duty credit scrips for EOUs/BTPs is limited to units that do not avail direct tax benefits or exemptions; eligibility applies prospectively from the date the exemption period ends or from the date a unit permanently waives direct tax exemption, and units must submit evidence from jurisdictional Income Tax Authorities to the Regional Authority to claim benefits under the specified Chapter 3 schemes.
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