Income-tax Act, 1961

Eleventh Schedule - LIST OF ARTICLES OR THINGS

THE ELEVENTH SCHEDULE

See 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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