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SCHEDULE PART-CC

SCHEDULE PART CC

[See Section 7(3)]

Refund table for two-wheelers irrespective of the cost of the vehicles in respect of which Lifetime tax is paid on or after 01-04-2007

Sr. No. If after the registration removal of vehicles or cancellation of Registration of vehicle takes place. Percentage of Life time tax paid to be refunded.
(1) (2) (3)
1. Within a year 93%
2. After 1 year but within 2 years 87%
3. After 2 years but within 3 years 81%
4. After 3 years but within 4 years 75%
5. After 4 years but within 5 years 69%
6. After 5 years but within 6 years 64%
7. After 6 years but within 7 years 59%
8. After 7 years but within 8 years 54%
9. After 8 years but within 9 years 49%
10. After 9 years but within 10 years 45%
11. After 10 years but within 11 years 41%
12. After 11 years but within 12 years 37%
13. After 12 years but within 13 years 33%
14. After 13 years but within 14 years 29%
15. After 14 years but within 15 years 25%
16. After 15 years Nil
 

Note :

In cases where the Lifetime tax has been paid under Part A1 as in force prior to the First day of April, 2007 the refund of tax shall be as provided under the refund tables as in force prior to the First day of April, 2007.

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