https://www.taxtmi.com/acts?id=51808 Income-tax Act, 2025, Schedule XII enumerates the minerals and groups of associated minerals covered for purposes connected with section 51. Part A lists specified minerals and mineral-bearing ores, including precious metals, precious stones, uranium-bearing materials, titanium-related ores, and other named mineral resources. Part B sets out grouped combinations of associated minerals such as quartz-bearing, sulphide, coal-related, chromite, and ilmenite-monazite-zircon groupings. The schedule also notes the insertion of item 28 by the Finance Act, 2026 with effect from 1 April 2026. en-us Thu, 14 Aug 2025 13:22:04 +0530 Thu, 02 Apr 2026 16:04:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51808 Income-tax Act, 2025, Schedule XII enumerates the minerals and groups of associated minerals covered for purposes connected with section 51. Part A lists specified minerals and mineral-bearing ores, including precious metals, precious stones, uranium-bearing materials, titanium-related ores, and other named mineral resources. Part B sets out grouped combinations of associated minerals such as quartz-bearing, sulphide, coal-related, chromite, and ilmenite-monazite-zircon groupings. The schedule also notes the insertion of item 28 by the Finance Act, 2026 with effect from 1 April 2026. Act-Rules Income Tax Thu, 14 Aug 2025 13:22:04 +0530 https://www.taxtmi.com/acts?id=51808