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of <h1>Processed Minerals and Ores Eligible for Tax Benefits Under Section 80HHC(2)(b)(ii) of Income-tax Act 1961</h1> Schedule 12 of the Income-tax Act, 1961, specifies various processed minerals and ores eligible for tax considerations under section 80HHC(2)(b)(ii). It includes categories like pulverized minerals, processed or activated minerals, beneficiated minerals, mica products, exfoliated minerals, sized iron ore, iron ore concentrates, agglomerated iron ore, and cut and polished minerals. The term 'processed' is defined to include mechanical dressing, pulverization, calcination, agglomeration, cutting, polishing, washing, levigation, and other upgrading techniques such as chemical treatment and refining. This schedule was reintroduced by the Finance Act, 1991.
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