191 Requirement of the certificate of eligibility for tax holiday

Requirement of the certificate of eligibility for tax holiday.

191.

No registered dealer shall be eligible for claiming tax holiday under clause (b) of sub-section (1) of section 118 and the rules made thereunder unless he obtains and possesses a valid certificate of eligibility referred to in rule 192.

Reference copy from the firm’s resource library, saved on 26 October 2026. Laws, rates and notifications change — for the current position on your matter, please talk to us. Back to the Knowledge Bank.