Deduction eligibility expanded to specified pulp and paper products, revising Thirteenth Schedule entries for tax incentive qualification. Amendment substitutes serial number 19 in Part B of the Thirteenth Schedule to the Income-tax Act to list specified pulp and paper manufacturing activities and finished paper articles with their excise classifications, thereby defining which pulp- and paper-related products qualify under the Schedule's deduction/incentive framework. The substitution is effective from 1 April 2010 and clarifies the scope of eligible articles for tax deduction treatment for the relevant Himalayan states.
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Provisions expressly mentioned in the judgment/order text.
Deduction eligibility expanded to specified pulp and paper products, revising Thirteenth Schedule entries for tax incentive qualification.
Amendment substitutes serial number 19 in Part B of the Thirteenth Schedule to the Income-tax Act to list specified pulp and paper manufacturing activities and finished paper articles with their excise classifications, thereby defining which pulp- and paper-related products qualify under the Schedule's deduction/incentive framework. The substitution is effective from 1 April 2010 and clarifies the scope of eligible articles for tax deduction treatment for the relevant Himalayan states.
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