New units in cooperative sector with plant and machinery investment of at least Rs.
Maximum benefit is limited to percentage of capital investment in fixed assets.
Payment of tax is deferred for a period of five years. Entry Tax Industrial Units to exempt from payment of entry tax on raw material, incidental and capital goods for 5 years from the date of first purchase. A unit can get special concessions upto an additional 5 years. 2 years Units set up by women entrepreneurs, persons belonging to scheduled castes, scheduled tribesand backward classes 1 year New industrial units in cooperative sector, with investment of at least Rs. Ad as available to new units .