https://www.taxtmi.com/acts?id=53228 The amendment inserts nine additional minerals into Part A of Schedule XII so that expenditure on prospecting, exploration, extraction, production or development of mines for those minerals qualifies for deferred deduction treatment, thereby incentivising prospecting and exploration of specified critical minerals; the amendment takes effect from 1 April 2026 and applies to the tax year 2026-2027 and subsequent years. en-us Sun, 01 Feb 2026 15:40:45 +0530 Sun, 01 Feb 2026 15:40:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53228 The amendment inserts nine additional minerals into Part A of Schedule XII so that expenditure on prospecting, exploration, extraction, production or development of mines for those minerals qualifies for deferred deduction treatment, thereby incentivising prospecting and exploration of specified critical minerals; the amendment takes effect from 1 April 2026 and applies to the tax year 2026-2027 and subsequent years. Act-Rules Bills Sun, 01 Feb 2026 15:40:45 +0530 https://www.taxtmi.com/acts?id=53228