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Para 1 - Short title and application - Site Restoration Fund Scheme, 1999Extract SITE RESTORATION FUND SCHEME, 1999 S.O. 118(E), dated 16-2-1999 In exercise of the powers conferred by sub-section (1) of section 33ABA of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the following approved scheme, namely :— Short title and application. 1. (1) This Scheme may be called the Site Restoration Fund Scheme, 1999. (2) It shall come into force from the first day of April, 1999. (3) It applies to all the assessees engaged in the business consisting of prospecting for, or extraction or production of, petroleum or natural gas or both in India and in relation to which the Central Government has entered into an agreement (hereinafter referred to as "the agreement") with such assessee for such business.
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