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of <h1>Sixth Schedule to the Income-tax Act lists eligible goods for tax provisions, with several items amended or omitted over time</h1> The Sixth Schedule to the Income-tax Act specifies a list of goods and articles eligible under certain income-tax provisions, enumerating items such as iron and steel, base metals, minerals, specified industrial machinery, boilers and engines, electrical generation equipment, machine tools, agricultural and earth-moving machinery, steel castings and forgings, fertilizers, pesticides, paper and newsprint, specified electronic equipment, ships, seamless tubes, gears and bearings, component parts specially made for listed machinery, cottonseed oil, tea, printing machinery and processed seeds. The Schedule has been amended and several entries omitted or substituted by finance Acts with effect from the late 1960s and early 1970s.
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