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THE INCOME TAX ACT, 2025
SCHEDULE XII of Income Tax Act...
SCHEDULE XIII of Income Tax Act -... SCHEDULE XIV of Income Tax Act - L... SCHEDULE XV of Income Tax Act - DE... SCHEDULE XVI of Income Tax Act - P...SCHEDULE XII of Income Tax Act
SCHEDULE XII
(See section 51)
PART-A
MINERALS
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1. Aluminum ores. |
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2. Apatite and phosphatic ores. |
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3. Beryl. |
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4. Chrome ore. |
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5. Coal and lignite. |
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6. Columbite, Samarskite and other minerals of the “rare earths “group. |
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7. Copper. |
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8. Gold. |
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9. Gypsum. |
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10. Iron ore. |
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11. Lead. |
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12. Manganese ore. |
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13. Molybdenum. |
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14. Nickel ores. |
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15. Platinum and other precious metals and their ores. |
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16. Pitchblende and other uranium ores. |
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17. Precious stones. |
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18. Rutile. |
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19. Silver. |
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20. Sulphur and its ores. |
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21. Tin. |
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22. Tungsten ores. |
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23. Uriniferous allanite, monazite and other thorium minerals. |
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24. Uranium bearing tailings left over from ores after extraction of copper and gold, ilmenite and other titanium ores. |
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25. Vanadium ores. |
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26. Zinc. |
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27. Zircon |
PART- B
GROUPS OF ASSOCIATED MINERALS
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1. Apatite, Beryl, Cassiterite, Columbite, Emerald, Felspar, Lepidolite, Mica, Pitchblende, Quartz, Samarskite, Scheelite, Topaz, Tantalite, Tourmaline. |
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2. Iron, Manganese, Titanium, Vanadium and Nickel minerals. |
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3. Lead, Zinc, Copper, Cadmium, Arsenic, Antimony, Bismuth, Cobalt, Nickel, Molybdenum, and Uranium minerals, and Gold and Silver, Arsenopyrite, Chalcopyrite, Pyrite, Pyrrhotite and Pentlandite. |
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4. Chromium, Ommatidium, Platinum and Nickel minerals. |
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5. Kyanite, Sillimanite, Corundum, Dumortierite and Topaz. |
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6. Gold, Silver, Tellurium, Selenium and Pyrite. |
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7. Barytes, Fluorite, Chalcocite, Selenium, and minerals of Zinc, Lead and Silver. |
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8. Tin and Tungsten minerals. |
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9. Limestone, Dolomite and Magnesite. |
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10. Ilmenite, Monazite, Zircon, Rutile, Garnet and Sillimanite. |
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11. Sulphones of Copper and Iron. |
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12. Coal, Fire clay and Shale. |
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13. Magnetite and Apatite. |
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14. Magnesite and Chromite. |
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15. Talc (Soapstone and Steatite) and Dolomite. |
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16. Bauxite, Laterite, Aluminous Clays, Lithomarge, Titanium, Vanadium, Gallium and Columbium minerals. |
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