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of <h1>Fifth Schedule of Income-tax Act lists goods, components and Part A/B industries qualifying for special tax treatment and exemptions</h1> Fifth Schedule to the Income-tax Act lists articles and goods (metals, minerals, fuels, petrochemicals, fertilizers, cement, paper, textiles, machinery, electrical equipment, automobiles, ships, bearings, components and specified processed agricultural and food products) qualifying for special tax treatment under specified sections; it includes component parts essential for machinery and details Part A and Part B industry items relevant to exemptions from super-tax and related benefits. The Schedule also records amendment notes and effective dates limiting applicability to machinery or capital raised within prescribed historical timeframes.
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