Seventh Schedule minerals list added under section 35E, specifying eligible minerals and associated groups for tax treatment.

A new Seventh Schedule is inserted into the Income tax Act by reference to section 35E, listing specified minerals in Part A (individual ores and precious metals, coal and lignite, uranium and thorium minerals, tailings and related ores) and setting out associated multi mineral groups in Part B. The Schedule statutorily identifies the minerals and grouped categories that fall within the scope of the Act's referenced provision.

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