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of <h1>Fifth Schedule of Income-tax Act, 1961: Key Taxation Items Include Metals, Machinery, Vehicles, and More.</h1> The Fifth Schedule of the Income-tax Act, 1961, outlines a list of articles and things relevant for taxation purposes. It includes various metals like iron, steel, aluminum, and copper; minerals such as coal and limestone; industrial machinery; boilers and engines; electrical equipment; machine tools; vehicles like tractors and buses; and materials like cement and fertilizers. Additionally, it covers electronic equipment, petrochemicals, ships, automobile parts, textiles, and processed agricultural products. This schedule is subject to amendments and updates as enacted by various Finance Acts over the years.
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