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of <h1>Income Tax Bill 2025: Schedule XIII Lists Items Under Sections 45(2)(c) & (d) for Taxation, Regulation</h1> Schedule XIII of the Income Tax Bill, 2025, outlines a list of articles and items subject to specific provisions under section 45(2)(c) and (d). The listed items include alcoholic beverages, tobacco products, cosmetics, dental care products, aerated waters with synthetic essences, confectionery, gramophones, projectors, photographic equipment, office machinery, steel furniture, security safes, latex and polyurethane foam, and various packaging materials. These items are categorized for taxation or regulatory purposes under the specified sections of the bill.
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