| Sector Category | Interest Subvention | Tax Related Incentives Reimbursement | |
|---|---|---|---|
| High Priority |
|
| |
| Priority |
| And |
|
| Non-Priority |
|
| |
| Particulars | Large(Greater than Rs. 50 Cr and Up to Rs. 200 Cr) | Mega(Above Rs. 200 Cr But less than Rs. 500 Cr) | Super Mega(Rs. 500 Cr and Above) | |
|---|---|---|---|---|
| High-Priority/Priority/Non-Priority | High-Priority/Priority/Non-Priority | High-Priority/Priority/Non-Priority | ||
| Region A | Overall Ceiling as % of Approved Project Cost | 150% | 250% | 300% |
| Annual Ceiling as % of Approved Project Cost | 25% | 25% | 25% | |
| Region B | Overall Ceiling as % of Approved Project Cost | 125% | 200% | 250% |
| Annual Ceiling as % of Approved Project Cost | 20% | 20% | 20% | |
| Period of Reimbursement in Years | 10 Years | 12 Years | 14 Years | |
| Particulars | Large(Above Rs. 50 Cr and up to Rs. 200 Cr) | Mega(Above Rs. 200 Cr but less than Rs. 500 Cr) | Super Mega(Rs. 500 Cr and Above) | ||
|---|---|---|---|---|---|
| High-Priority | Priority | Non-Priority | High-Priority/Priority/Non-Priority | High-Priority/Priority/Non-Priority | |
| Incentive | 30% of Approved Project Cost | 25% of Approved Project Cost | 20% of Approved Project Cost | 22% of Approved Project Cost | 25% of Approved Project Cost |
| Region A (Upper Cap) | Rs. 40 Cr | Rs. 30 Cr | Rs. 25 Cr | Rs. 110 Cr | No Upper Cap |
| Region B (Upper Cap) | Rs. 30 Cr | Rs. 25 Cr | Rs. 20 Cr | Rs. 100 Cr | 22% of Approved Project Cost - No Upper Cap |
| Incentive Disbursal Duration | Over 10 years in 10 equal annual instalments | Over 12 years in 12 equal annual instalments | Over 14 years in 14 equal annual instalments | ||