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of <h1>Ninth Schedule (Income-tax Act) lists specific industrial and agricultural goods eligible under prescribed tax provisions with explanatory proviso</h1> The Ninth Schedule to the Income-tax Act sets out a specific list of articles and goods-including iron and steel, non-ferrous metals, ferro-alloys, power generation equipment, transformers, electric motors, industrial and agricultural machinery, earth-moving machinery, machine tools, various fertilizers, soda ash and caustic soda, commercial vehicles, ships, aircraft, tyres, paper and pulp, sugar, vegetable oils, textiles, cement and refractories, pesticides (with an exclusion for formulations not prepared by the basic pesticide manufacturer), carbon and graphite products, heavy inorganic and organic chemicals, synthetic rubber and rubber chemicals, explosives, basic drugs, industrial sewing machines, finished leather goods, and electronic components, computers and communication equipment-accompanied by amendment notes and an explanatory proviso.
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