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<h1>Jewellery under Section 2(14)(ii)(a) of Income-tax Act includes gold, silver, platinum, stones, even if set in apparel.</h1> Jewellery, as defined under section 2(14)(ii)(a) of the Income-tax Act, 1961, encompasses ornaments made from gold, silver, platinum, or other precious metals, including alloys containing these metals. This definition applies regardless of whether the jewellery contains precious or semi-precious stones and regardless of its integration into clothing. Additionally, the term includes precious or semi-precious stones, irrespective of their setting in furniture, utensils, or apparel.