Income-tax Act, 2025

LIST OF ARTICLES OR THINGS - Schedule XIII

SCHEDULE XIII

[See section 45(2)]

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 (including synthetic essence) in any form are used.

6. Confectionery and chocolates.

7. Gramophones, including record players, and gramophone records.

8. Projectors.

9. Photographic apparatus and goods.

10. Office machines and apparatus such as typewriters, calculating machines, cash registering machines, cheque writing machines, intercom machines and teleprinters including all machines and apparatus used in offices, shops, factories, workshops, educational institutions, railway stations, hotels and restaurants for doing office work and for data processing including calculating machines and calculating devices not being computers.

11. Steel furniture, whether made partly or wholly of steel.

12. Safes, strong boxes, cash and deed boxes and strong room doors.

13. Latex foam sponge and polyurethane foam.

14. Crown corks, or other fittings of cork, rubber, polyethylene or any other material.

15. Pilfer-proof caps for packaging or other fittings of cork, rubber, polyethylene or any other material. .... To read the full section download the app from Google Play store