Restrictions of Scheme.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....indirect tax enactment or under any other Act,- (i) be taken as input tax credit; or (ii) entitle any person to take input tax credit, as a recipient, of the excisable goods or taxable services, with respect to the matter and time period covered in the declaration. (2) In case any pre-deposit or other deposit already paid exceeds the amount payable as indicated in the statement of the designa....