Income-tax Act, 1961
Eleventh Schedule - LIST OF ARTICLES OR THINGS
THE ELEVENTH SCHEDULESee section 32A, section 32AB, section 80CC(3)(a)(i), section 80-I(2), section 80J(4) and section 88A (3)(a)(i)LIST OF ARTICLES OR THINGS
| 1. | - | Beer, wine and other alcoholic spirits. |
| 2. | - | Tobacco and tobacco preparations, such as, cigars and cheroots, cigarettes, biris, smoking mixtures for pipes and cigarettes, chewing tobacco and snuff. |
| 3. | - | Cosmetics and toilet preparations. |
| 4. | - | Tooth paste, dental cream, tooth powder and soap. |
| 5. | - | Aerated waters in the manufacture of which blended flavouring concentrates in any form are used. |
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24 October 2026
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