India - Income Tax Act 2010 - Saarc

I.T. ACT, 1961 1.10067. Gramophones, including record-players and gramophone records.8.14[***]9.15[Projectors.]10. Photographic apparatus and goods.11-21.14[***]22. Office machines and apparatus such as typewriters, calculatingmachines, cash registering machines, cheque writing machines, intercommachines and teleprinters.Explanation.—The expression “office machines and apparatus”includes all machines and apparatus used in offices, shops, factories,workshops, educational institutions, railway stations, hotels andrestaurants for doing office work 16 [and for data processing (notbeing computers within the meaning of section 32AB)].23. Steel furniture, whether made partly or wholly of steel.24. Safes, strong boxes, cash and deed boxes and strong room doors.25. Latex foam sponge and polyurethane foam.26.17[***]27. Crown corks, or other fittings of cork, rubber, polyethylene or anyother material.28. Pilfer-proof caps for packaging or other fittings of cork, rubber,polyethylene or any other material.29.17[***]]18[THE TWELFTH SCHEDULE[See section 80HHC(2)(b)(ii)]PROCESSED MINERALS AND ORES(i) Pulverised or micronised—barytes, calcite, steatite, pyrophylite,wollastonite, zircon, bentonite, red or yellow oxide, red or yellowochre, talc, quartz, feldspar, silica powder, garnet, silliminite, fireclay,ballclay, manganese dioxide ore.(ii) Processed or activated—bentonite, diatomious earth, fullers earth.(iii) Processed—kaoline (china clay), whiting, calcium carbonate.(iv) Beneficated-chromite, flourspar, graphite, vermiculite, ilmenite, brownilmenite (lencoxene) rutile, monazite and other mineral concentrates.14. Omitted by the Finance Act, 1981, w.e.f. 1-4-1982.15. Substituted for “Cinematograph films and projectors” by the Finance Act, 1988, w.e.f.1-4-1989.16. Substituted for “, for data processing and for transmission and reception of messages” bythe Finance Act, 1987, w.e.f. 1-4-1988.17. Omitted by the Finance Act, 1981, w.e.f. 1-4-1982.18. Inserted by the Finance (No. 2) Act, 1991, w.e.f. 1-4-1991. Earlier, the Twelfth Schedule wasinserted by the Finance Act, 1982, w.e.f. 1-4-1983 and omitted by the Finance Act, 1986,w.e.f. 1-4-1987.