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Allowing expenditure on prospecting of critical minerals as deduction

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....r extraction or production of the minerals mentioned in Part A and Part B of the Schedule XII of the Act. This section allows deduction, on deferred basis (over a span of 10 years from the year of commercial production of any specified mineral), in respect of expenses incurred wholly and exclusively on operations relating to prospecting or on the development of mine or other natural deposit of spe....

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Allowing expenditure on prospecting of critical minerals as deduction