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of <h1>Amendment to Schedule XII adds nine specific minerals to the Income-tax Act, bringing them within Schedule XII treatment.</h1> Schedule XII to the Income-tax Act, 2025 is amended by inserting nine mineral entries into Part A (numbers 28-36), namely beryllium bearing minerals, glauconite, graphite, indium bearing minerals, lithium bearing minerals, niobium bearing minerals, potash, rhenium bearing minerals and tantalum bearing minerals; the operative effect is that these specific minerals are formally added to Schedule XII, Part A, thereby bringing them within the statutory classification and treatment determined by that Schedule.
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