Section 6   [ View Judgements ]


The new industrial unit deriving the benefit under the scheme of deferred payment of tax shall continue to furnish the returns under the Act and shall remain subject to all the provisions of the said Act and the Rules made thereunder. In every such returns, the new industrial unit shall indicate the number and other details of the certificate of eligibility granted to it in support of its claim for not making payment of tax along with the return.

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