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    <title>Restrictions of Scheme.</title>
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    <description>Payments under the Scheme shall not be paid through an input tax credit account, shall not be refundable, and shall not be treated as input tax credit nor entitle any person to claim input tax credit for the matter and time period covered by the declaration; any pre deposit or deposit in excess of the amount indicated by the designated committee is not refundable.</description>
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      <description>Payments under the Scheme shall not be paid through an input tax credit account, shall not be refundable, and shall not be treated as input tax credit nor entitle any person to claim input tax credit for the matter and time period covered by the declaration; any pre deposit or deposit in excess of the amount indicated by the designated committee is not refundable.</description>
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