| 177 Remission of tax payable by a newly set up industrial unit or the expanded portion of an existing industrial unit |
| 178 Variation of the remitted amount of tax consequent upon verification of return in respect of a newly set up industrial unit or the expanded portion of an existing industrial unit |
| 179 Remission of output tax during the pendency of the application for certificate of eligibility or renewal thereof in respect of a newly set up industrial unit or the expanded portion of an existing industrial unit |
| 181 Discontinuation of the benefit of remission of tax contravention of the provisions of the Act and the rules made thereunder by a newly set up industrial unit or the expanded portion of an existing industrial unit |
| 180 Output tax not to be remitted in the event of rejection of application for certificate of eligibility or renewal thereof in respect of a newly set up industrial unit or the expanded portion of an existing industrial unit |