TaxTMI 
TaxTMI 
Scheme of reimbursement of tax paid under the Assam GST Act,2017 by an eligible unit located in the state of Assam.
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...., 2009, framed pursuant to Industrial and Investment Policy of Assam, 2008, an eligible manufacturing unit is entitled to partial tax exemption for 7 years from the date of commencement of commercial production subject to monetary ceiling linked to certain percentage of capital investment and such unit is entitled to retain 99% of the tax amount by way of subsidy or remission and is required to deposit only 1% of the tax amount into Government exchequer: AND WHEREAS under the erstwhile Assam Industries (Tax Exemption) Scheme, 2015, framed pursuant to Industrial and Investment Policy of Assam, 2014, an eligible manufacturing unit is entitled to tax exemption for 15 years from the date of commencement of commercial production subject to monetary ceiling linked to certain percentage of capital investment and such unit is entitled to tax remission in a tapered manner i.e. 100% tax remission during the first and second completed year of production, 80% exemption during third and fourth year subject to 50% utilization of installed capacity and 50% exemption during fifth to fifteen years of production subject to 60% utilization of installed capacity. Under this scheme, the hotels are e....
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.... goodwill and to honour the said commitment of the Government of Assam to provide reimbursement of tax paid under the Assam Goods and Services Tax, 2017 - (a) to the eligible existing units operating in the State under the Industrial and Investment Policy of Assam, 2008 or under the Industrial and Investment Policy of Assam, 2014 and covered by earlier schemes or special notifications, to the extent of un-availed monetary incentives and for residual or un-expired time limit for which each of the units is eligible, and (b) to the eligible new units or expansion units which commences their commercial production/operation during the period commencing from 1st July, 2017 to 31st December, 2022 in terms of the eligibility criteria of Industrial and Investment Policy of Assam, 2014, the Governor of Assam is hereby pleased to notify the Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017, hereinafter referred to as the 'Reimbursement Scheme', for granting reimbursement of tax to eligible units, in the manner hereinafter appearing, namely :- 1. Short title and commencement. (1) This Scheme may be called the Assam Industries (Tax Reimbursement for ....
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.... has not been availed of or utilized by an eligible unit on the date of commencement of the Assam Goods and Services Tax Act, 2017 out of the total amount of monetary ceiling of tax exemption calculated on the basis of certain percentage of capital investment as available to such unit under the relevant earlier schemes or special notifications. 3. Scope of operation .- (1) This Reimbursement Scheme shall be applicable to the existing eligible units which are eligible for full or partial tax exemption under the following Policies or earlier schemes or notification, namely :- (a) The Assam Industries (Tax Exemption) Scheme, 2009, framed pursuant to Industrial and Investment Policy of Assam, 2008 or the notifications issued by the Finance (Taxation) Department granting customized tax incentives under the said Policy of 2008; and (b) The Assam Industries (Tax Exemption) Scheme, 2015, framed pursuant to Industrial and Investment Policy of Assam, 2014 or the notifications issued by the Finance (Taxation) Department granting customized tax incentives under the said Policy of 2014. (2) This Reimbursement Scheme shall further be applicable to the new unit....
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....rs. (ii) For existing unit eligible under the Industrial and Investment Policy of Assam, 2014 :- Where an existing eligible unit is holder or will be holder of Certificate of Entitlement in due course as per the terms of the Assam Industries (Tax Exemption) Scheme, 2015 framed pursuant to the Industrial and Investment Policy of Assam, 2014 or an existing eligible mega unit to which the customized tax incentives have been granted by special notification issued by the Finance (Taxation) Department, pursuant to the Industrial and Investment Policy of Assam, 2014, shall, in respect of intra-State supplies made within the State, be entitled to reimbursement of 100% of the State tax (SGST) paid through debit in the electronic cash ledger account maintained by the unit in terms of sub-section (1) of section 49 the Assam Goods and Services Act, 2017 after utilization of the input tax credit of the State tax (SGST) and Integrated tax (IGST) available until the amount of such tax reimbursement exceeds the un-availed quantum of monetary ceiling or till the expiry of residual period of eligibility, whichever is earlier, irrespective of condition of capacity utilization: Provi....
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....(fifteen) years subject to maximum of 150% of additional fixed capital investment. 15 (fifteen) years subject to maximum of 200% of additional fixed capital investment. Small 15 (fifteen) years subject to maximum of 150% of fixed capital investment. 15 (fifteen) years subject to maximum of 180% of fixed capital investment. 15 (fifteen) years subject to maximum of 100% of additional fixed capital investment. 15 (fifteen) years subject to maximum of 120% of additional fixed capital investment. Medium and Large 15 (fifteen) years subject to maximum of 150% of fixed capital investment. 15 (fifteen) years subject to maximum of 150% of fixed capital investment. 15 (fifteen) years subject to maximum of 100% of additional fixed capital investment. 15 (fifteen) years subject to maximum of 100% of additional fixed capital investment. The time limit of 15 (fifteen) years shall be calculated from the date of commencement of commercial production/operation and shall stand reduced upto the date when the unit reaches the monetary ceiling of exemption or upto the date of closure of the eligible unit, if the date of closure occurs prior to the expiry of the....
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.... capital investment. (f) If an existing unit makes an additional investment of not less than ten crore rupees for generation of power through green technology i.e. renewable sources of energy like solar plant which results in substantial reduction of use of fossil fuels and such renewable source of energy results in replacement of conventional source of energy by at least 40% of regular consumption, such unit may make an application to the Finance (Taxation) Department for consideration of the investment for tax reimbursement. The Finance (Taxation) Department, after such examination and enquiry as may be deemed necessary, if it is satisfied that such investment qualifies for tax incentives, it may, by an order, declare the unit eligible for tax reimbursement, subject to the condition that the quantum of monetary ceiling and time limit of tax reimbursement shall not exceed those available for a medium and large scale unit. (g) Micro, Small, Medium and Large units means investment in plant and machinery upto Rs.25 lakhs, Rs.5 crore, Rs.10 crore and above Rs.10 crore respectively or as prescribed or modified by the Government of India from time to time and applicabl....
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....inding of the earlier schemes, the eligibility criteria, limitations, conditions, scale of tax exemption and prohibitions and restrictions under the relevant Industrial Policy and under the earlier schemes issued by Finance (Taxation) Department as they existed immediately before 1st July, 2017 would continue to be applicable to the Reimbursement Scheme except to the extent expressly been modified by this Scheme. (2) The benefit of this Reimbursement Scheme shall not be available to a unit which undertakes modernization or diversification and commences its commercial production during the period from 1st July, 2017 to 31st December, 2022. (3) Notwithstanding anything contained in this Scheme, units engaged in manufacture of following categories of goods shall not be eligible for tax reimbursement under it :- (i) All goods falling under Chapter 24 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) which pertains to tobacco and manufactured tobacco substitutes, (ii) Pan Masala as covered under Chapter 21 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), (iii) Plastic carry bags of less than 20 ....
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....iculars of Certificate of Entitlement on the invoice and addition of suffix 'EX' in invoice number .- (1) The holder of the Certificate of Entitlement of an eligible unit under the Reimbursement Scheme shall clearly mention the number and date of his Certificate of Entitlement in addition to his GSTIN in every invoice issued to the recipient. (2) Every invoice issued by such holder of Certificate of Entitlement under the Reimbursement Scheme shall also invariably bear in bold letter "EX" as a suffix at the end of invoice number which shall be deemed to be an integral part of the invoice number for the purpose of uploading the same on GSTN common portal. 8. Blocked input tax credit on inter-State supplies. - A registered supplier other than a unit availing tax reimbursement under this Scheme, who supplies goods in the course of inter-State trade or commerce taxable under the Integrated Goods and Services Tax Act, 2017 (Act No.13 of 2017), shall not be entitled to avail the input tax credit on inward supply of goods for utilising the same for payment of IGST if the goods so supplied by him are manufactured by a unit eligible under the Reimbursement Scheme an....
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.... by an eligible new unit or expansion unit, holding an Eligibility Certificate granted under the Reimbursement Scheme, shall be submitted in the format annexed at Annexure-7 to the Commissioner of State tax in case of small/medium/large unit and to the concerned Assistant Commissioner of State tax /Superintendent of State tax in case of a micro unit within ninety days of the receipt of Eligibility Certificate unless there was sufficient cause which prevented the unit from filing the application within such time. (5) The Commissioner of State tax or the concerned Assistant Commissioner of State tax /Superintendent of State tax, as the case may be, shall grant a Certificate of Entitlement to the eligible new unit or expansion unit in the format annexed at Annexure-8 ordinarily within 30 days from the date of the receipt of the application from such unit. (6) For all other procedural matters relating to verification and signing by the applicant in the application form for Eligibility Certificate and Certificate of Entitlement, verification and examination of such application Form and conducting inquiry by the authorities of Industry Department and Tax Department, the....
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....hich has not been granted Eligibility Certificate and the Certificate of Entitlement within a period of 12 (twelve) months of making application for issuance of such Certificate, may thereafter make an application to the Commissioner of State tax for allowing it to claim reimbursement of State tax (SGST) provisionally subject to payment of SGST and furnishing of return, if such unit furnishes a bank guarantee equivalent to the amount of tax reimbursement claimed, for the period during which its application for Eligibility Certificate has remained pending for disposal. Such bank guarantee must remain valid till the issuance of Eligibility Certificate and Certificate of Entitlement. If for any reason, the Eligibility Certificate is not granted to the unit on rejection of the application for Eligibility Certificate, the amount of tax reimbursed shall be recovered as if it is a tax payable under this Act along with a simple interest @18% per annum thereon from the date of reimbursement till the date of payment. Otherwise, on grant of the Eligibility Certificate and Certificate of Entitlement, the provisional reimbursement shall be deemed to have become final and the concerned Assistant....
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....the tax reimbursement proposal by him. (3) (a) Where the amount of tax to be reimbursed to an eligible unit does not exceed fifty lakh rupees for the month, all such tax reimbursement proposals received from the Zonal Deputy Commissioner of State tax by the Office of the Commissioner of State tax during a period shall be placed before a Tax Reimbursement Committee consisting of the Commissioner of State tax (Chairperson), Additional/Joint Commissioner of State tax, Additional/Joint Commissioner of State tax (Member Secretary) and a representative of the Commissioner of Industries, Assam, which shall be notified by the Commissioner of State tax. (b) Where the amount of tax to be reimbursed to an eligible unit exceeds fifty lakh rupees for the month, all such tax reimbursement proposals received from the Zonal Deputy Commissioner of State tax by the Office of the Commissioner of State tax during a period shall be placed before a State Level Tax Reimbursement Committee consisting of the Additional Chief Secretary/Principal Secretary, Finance (Chairperson), Commissioner of State tax, Additional/Joint Commissioner of State tax (Member Secretary), Additional/Joint Commi....
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....sement sanctioned by him. (11) The Commissioner of State tax or the Assistant Commissioner of State tax or the Superintendent of State tax, as the case may be, may call for additional information (inclusive but not limited to past data on trends of production and removal of goods) to verify the correctness of various factors of production such as consumption of principal inputs, consumption of electricity, capacity utilization and decide on the basis of the same, if the quantum of supply have been correctly declared. (12) Notwithstanding anything contained in this para, the Finance (Taxation) Department, may, by an order, simplify the procedure of tax reimbursement to ensure that the tax reimbursement is made within a reasonable time frame. 13. Audit assessment and special audit .- (1) The Commissioner of State tax shall, after sanctioning the reimbursement, allot the eligible units for audit assessment selected based on the risk parameters to the proper officer, as deemed fit, in order to verify actual production, supply, input tax credit claimed, payment of State tax (SGST) and correctness of the tax reimbursement claimed. (2) The Commissioner ....
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....m within 30 days of the issue of the demand note in the appropriate head of account and submit proof of deposit. (2) Where the amount is not paid by the beneficiary unit within the time specified as above, action for recovery shall be taken in terms of the affidavit -cum- indemnity bond submitted by the applicant at the time of submission of the application, in addition to other modes of recovery. (3) Where any amount of tax reimbursement and/or interest remains due from the unit, based on the demand note, as mentioned above, the Assistant Commissioner of State tax or the Superintendent of State tax, as the case may be, shall, after the lapse of 60 days from the date of issue of the said demand note take required legal action and send a certificate specifying the amount due from the unit to the concerned Deputy Commissioner of the district to recover that amount, as if it were arrears of land revenue. 17. Termination of Eligibility Certificate as well as the Certificate of Entitlement for violation of or non-compliance with any of the conditions laid down in the Scheme. - (1) In the matter of termination of Eligibility Certificate and Certificate of Entit....
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....nce with the provisions of the Scheme while the recovery and dispute resolution mechanisms shall continue to be in force. 19. Power to remove difficulties .- (1) If any difficulty arises in giving effect to the provisions of the Reimbursement Scheme, the Commissioner of State tax may, by an order, make such provisions, as appear to it to be necessary or expedient for removing the difficulty. (2) In order to ensure smooth implementation of this Scheme , the Commissioner of State tax may, with the approval of the Finance (Taxation) Department, by an Order, published in the Official Gazette, prescribe additional format/annexure and the time and manner of furnishing the same to the specified authority or modify the existing Format/Annexure. (3) In the matter of interpretation of the Reimbursement Scheme, the decision of the Government in the Finance (Taxation) Department shall be final and binding. THE ASSAM INDUSTRIES (TAX REIMBURSEMENT FOR ELIGIBLE UNITS) SCHEME, 2017 SCHEDULE [list of plant and machinery for hotels/resorts above 2 Star category and river cruise] [Para 4] Plant and Machinery such as : 1. Air conditioning plant and air-conditi....
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....which exemption has already been availed : 20. Balance period for which reimbursement is available subject to monetary ceiling, whichever is earlier : TABLE Period of exemption Amount of exemption Amount availed year-wise Balance amount Balance period From To Financial year Amount % of remission From To Note: Fill up the details given in the table. If the unit is eligible to avail two incentives under two different certificates of entitlement, separate table shall be furnished. 21. Bank details (as furnished to the GST portal) Bank Account No. : Name of the Bank : Bank account t....
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....red) due to the above submission made by me / us and pay to the Government such amount on demand and without demur. DATE : PLACE: NAME: SIGNATURE: DESIGNATION: ADDRESS: Note: 1. This indemnity bond should be submitted on Rs.150/- Stamp Paper. 2. The bond is required to notorised. 3. Proprietors /Partners / Directors / Authorised Signatory has to sign the bond alongwith their name and residential address. In case the bond is signed by authorized signatory, copy of power of attorney in favour of authorized signatory needs to be enclosed. THE ASSAM INDUSTRIES (TAX REIMBURSEMENT FOR ELIGIBLE UNITS) SCHEME, 2017 ANNEXURE -3 APPLICATION FORM FOR GRANT OF ELIGIBILITY CERTIFICATE [New Unit] [Para 10] 1. a. Name of the Unit b. Office address with telephone No. (if any) c. Factory address with telephone No. (if any) d. GSTIN 2. a. Constitution of the unit (please specify whether Proprietorial/Partnership/Private Limited Company/ Public Limited Company/ Co-operative Society). b. Name (s), permanent address(es) and present address(es) of the Proprietor/Partners/Directors of the Board of Directors/Secretary and President of the Co-o....
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.... premises have been rented from private parties: a Name and address of the owner of the premises. b. Total floor area with the location of the premises. c. Date of the agreement in respect of rent. d. Annual rent for the premises. 6. Fixed Capital Investment. a. Land b. Site development c. Building: (i) Office building (ii) Factory building d. Plant and Machinery e. Accessories f. Installation and electrification g. Other fixed assets h. Preliminary and preoperative expenses Total 7. Means of finance : a. Equity Capital : b. Margin Money c. Share Capital from the Government : d. Any other sources e. Borrowing Total : 8. Financial Assistants received: a. Name (s) of the financial institutions (s): b. Amount Sanctioned: I. Term Loan i. Date of Sanction: ii. Amount Sanctioned: iii. Amount disbursed till date: iv Name of the Institution(s): II Working capital i. Date of Sanction: ii. Amount sanctioned: ....
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.... 4 5. Managerial Supervisory Skilled Semi skilled Others Total: 15. Eligibility Certificate applied for the tax reimbursement. SI. No. Name of the tax incentives/ reimbursement applied for Period of applicability 1 2 3 1. 2. 3. 16. Declaration. I/We hereby solemnly declare that the information furnished in this application for the grant of Eligibility Certificate claiming the tax reimbursement under the Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017 are correct and true to the best of my/our knowledge and belief. Signature of the applicant (s) Status in relation to the unit Seal Place: Date: Certified/attested photocopies of the documents to be submitted along with the Application for Eligibility Certificate 1. Constitution of the unit. a. In case of partnership unit, registered deed of partnership with general power of attorney. b. In case of private limited/public limited company: i. Registration certificate under the Companies Act: ii. Memorandum and Articles of Associations: iii. List of board of Directors....
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.... 15. NOC from the Pollution Control Board of Assam. 16. Copy of registration certificate under the Assam Goods and Services Tax Act, 2017. 17. Upto date tax clearance certificate from the Proper Officer. 18. Latest income tax clearance certificate in the name of the unit. 19. Eligibility certificate(s) issued, if any, to the unit before the present application with the name(s) of the scheme(s) 20. Any other documents sought for by the authority concerned. Certificate from the Registered Chartered Accountant I/We hereby certify that M/s....................................... (name of the unit) has made the following capital investment in their unit prior to going into commercial production on .......................... SI. No. Item of fixed assets Value in rupees 1. Cost of land including stamp and registration fees etc. 2. Cost of development of land including boundary wall, approach road, if any (please specify). 3. a. Cost of the building. b. Office building. c. Architect's fees. 4. Cost on plant and machinery. 5. Accessories. 6. Electrical ins....
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....a. Specify the mode of owning such as by way of inheritance, gift or purchase etc. b. Total area. c. Location. d. Dag No. and Patta No., Revenue Village and Mauza. e Date of purchase of the land with value and the date of taking possession of the land. III If held under lease: i. Name and address of the owner of the land. ii. Total area of the land. iii. Dag No. and Patta No., Revenue Village and Mauza. iv. Date of agreement of lease. v. Date of registration of the lease and amount paid for the lease agreement. vi. Lease Deed of the agreement period as per the registered deed of the agreement. IV. If the land allotted by the Government/Government Agencies : a. Name of the agency. b. Deed of agreement. c. Annual rent/premium payable. d. Total area allotted and its location. B. Details of building: I. Whether the factory building has been constructed, If so: Date of starting and completion of the civil works. a. Total area under construction. II. If factory shed has been allotted by the Government agencies: ....
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.... (s) Annual installed capacity Actual production during the year before undergoing substantial expansion Percentage of utilisation of installed capacity Quantity Quantity Value in rupees 1 2 3 4 5 6 1 2 3 4 (ii) After substantial expansion: Sl. No Name(s) of the product (s) Annual installed capacity Actual production during the last ordinal year of commencement of production or from the date of going into commercial production after substantial expansion to the date of submission of the application Percentage of utilisation of installed capacity Quantity Quantity Value in rupees 1 2 3 4 5 6 1. 2 b. Total increase in production expressed in percentage viz. total of (ii) minus yearly average total of (i) divided by latter and multiplied by 100. 15. Raw materials : a. Details of raw materials utilized by the unit: (i) Prior to substantial expansion: (Please furnish information for last 3 ordinal years of commencement of production) SI. No. Name(....
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....ng to Assam 1 2 3 4 5 6 7 1. 2. 3. 4. 5. Managerial Supervisory Skilled Semi-killed Others Total : 18 Eligibility certificate applied for the incentives: SI. No. Name of the incentive(s) applied for Period of applicability 1 2 3 1. 2. 3. 19. Declaration : I/We hereby solemnly declare that the information furnished in this application for the grant of Eligibility Certificate claiming the various incentives are correct and true to the best of my/our knowledge and belief. Place : Date : Signature of the applicant (s) Status in relation to the unit Seal: Certified/attested photocopies of the documents to be submitted along with the Application for Eligibility Certificate 1. Constitution of the unit. a. In case of partnership unit, registered deed of partnership with general power of attorney. b. In case of private limited/public limited company: i. Registration certificate under the Companies Act: ii. Memorandum a....
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....lopment Corporation for providing technical know-how etc. 14 No objection certificate from the local bodies/authority and trade licences, if any. 15. NOC/consent from the Pollution Control Board of Assam. 16. Balance sheet for the last accounting year preceding the date of completing substantial expansion. 17. Copy of registration certificate under the Assam Goods and Services Tax Act, 2017. 18. Latest income tax clearance certificate in the name of the unit. 19. Upto date tax clearance certificate from the Prescribed Authority. 20. Eligibility certificate(s) issued, if any, to the unit before the present application with the name(s) of the scheme(s). 21. Any other documents sought for by the authority concerned. Certificate from the Registered Chartered Accountant I/We hereby certify that M/S. ........................................(name of the unit) has made the following additional fixed capital investment in their unit at.......................................(Location of the unit) prior to commencement of commercial production after substantial expansion on.................. SI.No. Item of additional fixed assets Investment mad....
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....tal Investment. a. Land. b. Building. c. Plant and machinery. Total : 5. Name of the finished products (in case of manufacturing unit) Item(s) Annual installed capacity (i) (ii) 6. Name of the raw materials Annual requirement (i) (ii) 7 a. No. of employees. b. Percentage of people of Assam. 8. Date of approval of meeting. 9. Eligibility Certificate issued for tax reimbursement Period of validity. (i) (ii) Office seal Signature of the competent authority. Date: Place. Managing Director, Assam Industrial Development Corporation Ltd/ Director of Industries, Government of Assam/ General Manager, District Industries Centre. Government of Assam. THE ASSAM INDUSTRIES (TAX REIMBURSEMENT FOR ELIGIBLE UNITS) SCHEME, 2017 ANNEXURE 6 ELIGIBILITY CERTIFICATE [Expansion Unit] [Para 10] No. Date: Certified that M/s..................................... bearing SSI/IEM/LI/IL registration No................................and GSTIN .................................... is granted Eligibility Certificate for claiming tax reimbur....
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....ssued for the incentives Incentive Period of validity 1. 2. Office seal Date: Place. Signature of the competent authority. Managing Director, Assam Industrial Development Corporation Ltd/ Director of Industries, Government of Assam/ General Manager, District Industries Centre. Government of Assam. THE ASSAM INDUSTRIES (TAX REIMBURSEMENT FOR ELIGIBLE UNITS) SCHEME, 2017 ANNEXURE 7 APPLICATION FORM FOR GRANT OF CERTIFICATE OF ENTITLEMENT [New Unit/Expansion Unit] [Para 10] To The Commissioner of State tax, Assam/ The Asst. Commissioner of State tax/Supdtt. of State tax Unit_____ ___________ I, Shri/Smti............................... Son/daughter/wife of .................................... residing at. .................................... P.O. ........................... in the District of .................................... on behalf of myself and the persons, whose name and address are given in paragraph 3 on behalf of the Firm/Company/Co-operative Society/Trust doing business as (name of the Unit) ................................
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....ssioner of State tax/Supdtt. of State tax THE ASSAM INDUSTRIES (TAX REIMBURSEMENT FOR ELIGIBLE UNITS) SCHEME, 2017 ANNEXURE 8 CERTIFICATE OF ENTITLEMENT [New unit / Expansion unit] [Para 10] Certificate of Entitlement No.__________________ Date: This is to certify that that the unit in the name and style of M/s __________________ situated at _________ _________ (place) having GSTIN __________________under the Assam Goods and Services Tax Act, 2017 and holding Eligibility Certificate number__________________ dated_________ is entitled for reimbursement of tax in accordance with the provisions of the Assam Industries (Tax Reimbursement for Eligible Units) Scheme, 2017. The dealer is entitled for reimbursement of tax to the extent of Rs. _________within the period from _________to _________ in respect of intra-State supplies of its finished products (s) namely__________________. This certificate is valid from _____________to _____________subject to renewal from year to year. Date of issue................. Signature of the Commissioner of State tax, Assam Asst. Commissioner of State tax/Supdt. of State tax Place .................. (* Strike ....
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.... loss which may occur (might have occurred) due to incorrect reimbursement of tax. I /We further affirm and declare that no amount of tax reimbursement which is not due as per the conditions of the Tax Reimbursement Scheme shall be claimed by our unit and where any mis-declaration is detected, the amount paid by the Government shall be paid back by me/us with interest as per rate specified in this Scheme. Date: __________ Place: __________ Signatures of the proprietor/partner/director/ authorised signatory Name :__________ Status :__________ THE ASSAM INDUSTRIES (TAX REIMBURSEMENT FOR ELIGIBLE UNITS) SCHEME, 2017 ANNEXURE 10 [Para 12] THE ASSAM INDUSTRIES (TAX REIMBURSEMENT FOR ELIGIBLE UNITS) SCHEME, 2017 ANNEXURE 10 REFUND VOUCHER COUNTERFOIL THE ASSAM INDUSTRIES (TAX REIMBURSEMENT FOR ELIGIBLE UNITS) SCHEME, 2017 ANNEXURE 10 REFUND VOUCHER (To be presented within one month of the issue) Book No............................ Book No. ............................ Voucher No. ............................ Voucher No. ............................ Number and date of sanction order: Number and date of sanct....