Mineral classification under the Income-tax Act groups specified minerals and associated mineral families for statutory reference. Schedule XII under the Income-tax Act, 2025 classifies minerals for purposes of section 51. Part A lists specified minerals and mineral-bearing substances, including ores, precious stones, uranium-related materials and later-added minerals such as graphite, lithium, niobium, potash, rhenium and tantalum bearing minerals. Part B identifies groups of associated minerals by mineral family, including metal, sulphide, carbonate and industrial mineral associations. The Schedule serves as a statutory mineral classification framework.