| 188 Tax holiday for new small-scale industrial units |
| 189 Conditions and restrictions for exemption from tax on sales of goods by newly set up small-scale industrial units |
| 190 Information regarding tax holiday |
| 191 Requirement of the certificate of eligibility for tax holiday |
| 192 Manner of application for certificate of eligibility and disposal of such application |
| 193 Cessation of validity of certificate of eligibility |