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 THINGSPART AFOR THE STATE OF SIKKIM
PART BFOR THE STATE OF HIMACHAL PRADESH AND THE STATE OF UTTARANCHAL
| 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 |
| S. No. | Activity or article or thing | Excise classification | Sub-class under National IndustrialClassification(NIC), 1998 | |
| 1. | .... To read the full section download the app from Google Play store
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