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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
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