Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Processed minerals and ores classification defines eligible mineral products and processing methods for tax schedule treatment. Schedule 12 enumerates specific categories of processed minerals and ores covered by the tax schedule-including pulverised minerals, processed bentonite and kaolin, beneficiated concentrates, various mica products, exfoliated and calcined minerals, sized and concentrated iron ores, agglomerated ore, and cut and polished stones-and defines 'processed' by reference to methods such as mechanical dressing to obtain concentrates, pulverisation, calcination, micronisation, agglomeration, cutting and polishing, washing and levigation, mechanical benefication, wet sizing and classification, and other upgrading techniques like chemical impurity removal, gravity separation, bleaching, flotation or filtration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Processed minerals and ores classification defines eligible mineral products and processing methods for tax schedule treatment.
Schedule 12 enumerates specific categories of processed minerals and ores covered by the tax schedule-including pulverised minerals, processed bentonite and kaolin, beneficiated concentrates, various mica products, exfoliated and calcined minerals, sized and concentrated iron ores, agglomerated ore, and cut and polished stones-and defines "processed" by reference to methods such as mechanical dressing to obtain concentrates, pulverisation, calcination, micronisation, agglomeration, cutting and polishing, washing and levigation, mechanical benefication, wet sizing and classification, and other upgrading techniques like chemical impurity removal, gravity separation, bleaching, flotation or filtration.
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