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Income-tax Act, 1961

Thirteenth Schedule - LIST OF ARTICLES OR THINGS

THE THIRTEENTH SCHEDULE

[See sections 80-IB(4) and 80-IC(2)]

LIST OF ARTICLES OR THINGS

PART A

FOR THE STATE OF SIKKIM

S. No.Article or thing
1.Tobacco and tobacco products (including cigarettes, cigars and gutka, etc.)
2.Aerated branded beverages
3.Pollution-causing paper and paper products
PART B

FOR THE STATE OF HIMACHAL PRADESH AND THE STATE OF UTTARANCHAL

S. No.Activity or article or thingExcise classificationSub-class under National IndustrialClassification(NIC), 1998
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