Schedule XII — PART A MINERALS
[See section 51]
PART A
MINERALS
1. Aluminium ores.
2. Apatite and phosphatic ores.
3. Beryl.
4. Chrome ore.
5. Coal and lignite.
6. Columbite, Samarskite and other minerals of the “rare earths” group.
7. Copper.
8. Gold.
9. Gypsum.
10. Iron ore.
11. Lead.
12. Manganese ore.
13. Molybdenum.
14. Nickel ores.
15. Platinum and other precious metals and their ores.
16. Pitchblende and other uranium ores.
17. Precious stones.
18. Rutile.
19. Silver.
20. Sulphur and its ores.
21. Tin.
22. Tungsten ores.
23. Uraniferous allanite, monazite and other thorium minerals.
24. Uranium bearing tailings left over from ores after extraction of copper
and gold, ilmenite and other titanium ores.
25. Vanadium ores.
26. Zinc.
27. Zircon.
50[28. Beryllium bearing minerals.
29. Glauconite.
30. Graphite.
31. Indium bearing minerals.
32. Lithium bearing minerals.
33. Niobium bearing minerals.
34. Potash.
35. Rhenium bearing minerals.
36. Tantalum bearing minerals.]
PART B
GROUPS OF ASSOCIATED MINERALS
1. Apatite, Beryl, Cassiterite, Columbite, Emerald, Felspar, Lepidolite, Mica,
Pitchblende, Quartz, Samarskite, Scheelite, Topaz, Tantalite, Tourmaline.
2. Iron, Manganese, Titanium, Vanadium and Nickel minerals.
3. Lead, Zinc, Copper, Cadmium, Arsenic, Antimony, Bismuth, Cobalt, Nickel,
Molybdenum, and Uranium minerals, and Gold and Silver, Arsenopyrite,
Chalcopyrite, Pyrite, Pyrrhotite and Pentlandite.
4. Chromium, Osmiridium, Platinum and Nickel minerals.
5. Kyanite, Sillimanite, Corundum, Dumortierite and Topaz.
6. Gold, Silver, Tellurium, Selenium and Pyrite.
7. Barytes, Fluorite, Chalcocite, Selenium, and minerals of Zinc, Lead and
Silver.
8. Tin and Tungsten minerals.
9. Limestone, Dolomite and Magnesite.
10. Ilmenite, Monazite, Zircon, Rutile, Garnet and Sillimanite.
11. Sulphides of Copper and Iron.
12. Coal, Fire clay and Shale.
13. Magnetite and Apatite.
14. Magnesite and Chromite.
15. Talc (Soapstone and Steatite) and Dolomite.
50. Inserted by the Finance Act, 2026, w.e.f. 1-4-2026.
16. Bauxite, Laterite, Aluminous Clays, Lithomarge, Titanium, Vanadium,
Gallium and Columbium minerals.
Related sections
- Chapter I — PRELIMINARY
- Chapter II — BASIS OF CHARGE
- Chapter III — INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME
- Chapter IV — COMPUTATION OF TOTAL INCOME
- Chapter V — INCOME OF OTHER PERSONS INCLUDED IN TOTAL INCOME OF ASSESSEE
- Chapter VI — AGGREGATION OF INCOME
- Chapter VII — SET OFF, OR CARRY FORWARD AND SET OFF OF LOSSES
- Chapter VIII — DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
- Chapter IX — REBATES AND RELIEFS
- Chapter X — SPECIAL PROVISIONS RELATING TO A VOIDANCE OF TAX
- Chapter XI — GENERAL ANTI-A VOIDANCE RULE
- Chapter XII — MODE OF PAYMENT IN CERTAIN CASES, ETC.
- Chapter XIII — DETERMINATION OF TAX IN SPECIAL CASES
- Chapter XIV — TAX ADMINISTRATION
- Chapter XV — RETURN OF INCOME
- Chapter XVI — PROCEDURE FOR ASSESSMENT
- Chapter XVII — SPECIAL PROVISIONS RELATING TO CERTAIN PERSONS
- Chapter XVIII — APPEALS, REVISIONS AND ALTERNATE DISPUTE RESOLUTIONS
- Chapter XIX — COLLECTION AND RECOVERY OF TAX
- Chapter XX — REFUNDS
- Chapter XXI — PENALTIES
- Chapter XXII — OFFENCES AND PROSECUTION
- Chapter XXIII — MISCELLANEOUS
- Schedule I — CONDITIONS FOR CERTAIN ACTIVITIES NOT TO CONSTITUTE BUSINESS CONNECTION IN INDIA
- Schedule II — INCOME NOT TO BE INCLUDED IN TOTAL INCOME
- Schedule III — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE PERSONS
- Schedule IV — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF ELIGIBLE NON- RESIDENTS, FOREIGN COMPANIES AND OTHER SUCH PERSONS
- Schedule V — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS
- Schedule VI — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS IN INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM
- Schedule VII — PERSONS EXEMPT FROM TAX
- Schedule VIII — INCOME NOT TO BE INCLUDED IN THE TOTAL INCOME OF POLITICAL PARTIES AND ELECTORAL TRUSTS
- Schedule IX — DEDUCTION FOR TEA DEVELOPMENT ACCOUNT, COFFEE DEVELOPMENT ACCOUNT AND RUBBER DEVELOPMENT ACCOUNT FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION”
- Schedule X — DEDUCTION FOR SITE RESTORATION FUND FOR COMPUTING INCOME UNDER THE HEAD “PROFITS AND GAINS OF BUSINESS OR PROFESSION”
- Schedule XI — PART A RECOGNISED PROVIDENT FUNDS
- Schedule XIII — LIST OF ARTICLES OR THINGS
- Schedule XIV — INSURANCE BUSINESS
- Schedule XV — DEDUCTION IN RESPECT OF LIFE INSURANCE PREMIA, CONTRIBUTION TO PROVIDENT FUND, SUBSCRIPTION TO CERTAIN EQUITY SHARES, ETC.
- Schedule XVI — PERMITTED MODES OF INVESTMENT OR DEPOSITS