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Schedule Schedule XII: Minerals

The Income-tax Act, 2025Central Act · Act 30 of 2025

SCHEDULE XII

[See section 51]

PART A

MINERALS

1.(1.) Aluminium ores.

2.(2.) Apatite and phosphatic ores.

3.(3.) Beryl.

4.(4.) Chrome ore.

5.(5.) Coal and lignite.

6.(6.) Columbite, Samarskite and other minerals of the "rare earths" group.

7.(7.) Copper.

8.(8.) Gold.

9.(9.) Gypsum.

10.(10.) Iron ore.

11.(11.) Lead.

12.(12.) Manganese ore.

13.(13.) Molybdenum.

14.(14.) Nickel ores.

15.(15.) Platinum and other precious metals and their ores.

16.(16.) Pitchblende and other uranium ores.

17.(17.) Precious stones.

18.(18.) Rutile.

19.(19.) Silver.

20.(20.) Sulphur and its ores.

21.(21.) Tin.

22.(22.) Tungsten ores.

23.(23.) Uraniferous allanite, monazite and other thorium minerals.

24.(24.) Uranium bearing tailings left over from ores after extraction of copper and gold, ilmenite and other titanium ores.

25.(25.) Vanadium ores.

26.(26.) Zinc.

27.(27.) Zircon.

50[28.(50[28.) Beryllium bearing minerals.

29.(29.) Glauconite.

30.(30.) Graphite.

31.(31.) Indium bearing minerals.

32.(32.) Lithium bearing minerals.

33.(33.) Niobium bearing minerals.

34.(34.) Potash.

35.(35.) Rhenium bearing minerals.

36.(36.) Tantalum bearing minerals.]

PART B

GROUPS OF ASSOCIATED MINERALS

1.(1.) Apatite, Beryl, Cassiterite, Columbite, Emerald, Felspar, Lepidolite, Mica, Pitchblende, Quartz, Samarskite, Scheelite, Topaz, Tantalite, Tourmaline.

2.(2.) Iron, Manganese, Titanium, Vanadium and Nickel minerals.

3.(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.(4.) Chromium, Osmiridium, Platinum and Nickel minerals.

5.(5.) Kyanite, Sillimanite, Corundum, Dumortierite and Topaz.

6.(6.) Gold, Silver, Tellurium, Selenium and Pyrite.

7.(7.) Barytes, Fluorite, Chalcocite, Selenium, and minerals of Zinc, Lead and Silver.

8.(8.) Tin and Tungsten minerals.

9.(9.) Limestone, Dolomite and Magnesite.

10.(10.) Ilmenite, Monazite, Zircon, Rutile, Garnet and Sillimanite.

11.(11.) Sulphides of Copper and Iron.

12.(12.) Coal, Fire clay and Shale.

13.(13.) Magnetite and Apatite.

14.(14.) Magnesite and Chromite.

15.(15.) Talc (Soapstone and Steatite) and Dolomite.

16.(16.) Bauxite, Laterite, Aluminous Clays, Lithomarge, Titanium, Vanadium, Gallium and Columbium minerals.

Where this provision sits

ActThe Income-tax Act, 2025
ScheduleSchedule XII
Marginal noteMinerals
JurisdictionCentral
StatusIn force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

  • inserted, Act No. 4 of 2026. Ins. by Act No. 4 of 2026, w.e.f. 1-4-2026.

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