https://www.taxtmi.com/acts?id=51808 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. en-us Thu, 14 Aug 2025 13:22:04 +0530 Mon, 06 Apr 2026 15:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51808 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. Act-Rules Income Tax Thu, 14 Aug 2025 13:22:04 +0530 https://www.taxtmi.com/acts?id=51808