Income-tax Act, 1961
Fifth Schedule - List of articles and things
THE FIFTH SCHEDULE[See section 33(1)(b)(B)(i)]LIST OF ARTICLES AND THINGS
| (1) | - | Iron and steel (metal), ferro-alloys and special steels. |
| (2) | - | Aluminium, copper, lead and zinc (metals). |
| (3) | - | Coal, lignite, iron ore, bauxite, manganese ore, dolomite, limestone, magnesite and mineral oil. |
| (4) | - | Industrial machinery specified under the heading "8. Industrial machinery", sub-heading "A. Major items of specialised equipment used in specific industries", of the First Schedule to the Industries (Development and Regulation) Act, 1951 (65 of 1951). |
| (5) | - | Boilers and steam generating plants, .... To read the full section download the app from Google Play store
24 October 2026
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