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of <h1>Tax schedule lists specific minerals and mineral groups to define covered substances for income tax applicability</h1> Schedule enumerates minerals for tax purposes: Part A lists specified individual minerals (e.g., coal, iron ore, gold, copper, uranium ores, precious metals, rare earths, tin, zinc, etc.), and Part B lists groups of associated minerals and mineral assemblies (e.g., combinations of iron, manganese, titanium; lead-zinc-copper group; ilmenite-monazite-zircon group; coal-fire clay-shale, etc.). The Schedule defines covered substances and associated groupings to determine applicability under the related income-tax provision.
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