Income-tax Act, 1961
The trustees of an approved gratuity fund and any employer who contributes to an approved gratuity fund shall, when required by notice from the [Assessing Officer], furnish within such period, not being less than twenty-one days from the date of the notice, as may be specified in the notice, such return, statement, particulars or information, as the [Assessing Officer] may require.] 9. Provisions relating to rules.— (1) In addition to any power conferred in this Part, the Board may make rules— (a) prescribing the statements and other information to be submitted along with an application for approval; (b) limiting the ordinary annual and other contributions of an employer to the fund; [(bb) regulating the investment or deposit of the moneys of an approved gratuity fund: Provided that no rule made under this clause shall require the investment of more than fifty per cent of the moneys of such fund in Government securities as defined in section 2 of the Public Debt Act, 1944 (18 of 1944);] (c) providing for the assessment by way of penalty of any consideration received by an employee for an assignment of, or the creation of a charge upon, his beneficial interest in an approved gratuity fund; (d) providing for the withdrawal of the approval in the case of a fund which ceases to satisfy the requirements of this Part or the rules made thereunder; and (e) generally, to carry out the purposes of this Part and to secure such further control over the approval of gratuity funds and the administration of gratuity funds as it may deem requisite. (2) All rules made under this Part shall be subject to the provisions of section 296. [THE FIFTH SCHEDULE [See section 33(1)(b)(B)(i)]] LIST OF ARTICLES AND THINGS (1) Iron and steel (metal), ferro-alloys and special steels. (2) Aluminium, copper, lead and zinc (metals). (3) [Coal, lignite, iron ore], bauxite, manganese ore, dolomite, limestone, magnesite and mineral oil. (4) Industrial machinery specified under the heading "8. Industrial machinery", sub-heading "A. Major items of specialised equipment used in specific industries", of the First Schedule to the Industries (Development and Regulation) Act, 1951 (65 of 1951). (5) Boilers and steam generating plants, steam engines and turbines and internal combustion engines. (6) Flame and drip proof motors. (7) Equipment for the generation and transmission of electricity including transformers, cables and transmission towers. (8) Machine tools and precision tools (including their attachments and accessories, cutting tools and small tools), dies and jigs. (9) Tractors, earth-moving machinery and agricultural implements. (10) Motor trucks and buses. (11) Steel castings and forgings and malleable iron and steel castings. (12) Cement and refractories. (13) Fertilisers, namely, ammonium sulphate, ammonium sulphate nitrate (double salt), ammonium nitrate, calcium ammonium nitrate (nitrolime stone), ammonium chloride, superphosphate, urea and complex fertilisers of synthetic origin containing both nitrogen and phosphorus, such as ammonium phosphates, ammonium sulphate phosphate and ammo-nium nitro phosphate. (14) Soda ash. (15) Pesticides. (16) Paper and pulp including newsprint. (17) Electronic equipment, namely, radar equipment, computers, electronic accounting and business machines, electronic communication equipment, electronic control instruments and basic components, such as valves, transistors, resistors, condensers, coils, magnetic materials and microwave components. (18) Petrochemicals including corresponding products manufactured from other basic raw materials like calcium carbide, ethyl alcohol or hydrocarbons from other sources. (19) Ships. (20) Automobile ancillaries. (21) Seamless tubes. (22) Gears. (23) Ball, roller and tapered bearings. (24) Component parts of the articles mentioned in item Nos. (4), (5), (7) and (9), that is to say, such parts as are essential for the working of the machinery referred to in the items aforesaid and have been given for that purpose some special shape or quality which would not be essential for their use for any other purpose and are in complete finished form and ready for fitment. (25) Cotton seed oil. [ (26) Tea. (27) Printing machinery.] [ (28) Processed seeds. (29) Processed concentrates for cattle and poultry feed. (30) Processed (including frozen) fish and fish products. (31) Vegetable oils and oil-cakes manufactured by the solvent extraction process from seeds other than cotton seed.] [ (32) Textiles (including those dyed, printed or otherwise processed) made wholly or mainly of cotton, including cotton yarn, hosiery and rope. (33) Textiles (including those dyed, printed or otherwise processed) made wholly or mainly of jute, including jute twine and jute rope.]] THE SIXTH SCHEDULE Omitted by the Finance Act, 1972 (16 of 1972), s. 43 (w.e.f. 1-4-1973). Originally, the Schedule was inserted by the Finance Act, 1968 (19 of 1968), s. 30 and the Third Schedule (w.e.f. 1-4-1969) and was later amended by the Finance (No. 2) Act, 1971 (32 of 1971), s. 30 (w.e.f. 1-4- 1972). [THE SEVENTH SCHEDULE [See section 35E] 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. Uraniferousallanite, 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. 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, Arsinopyrite, Chalcopyrite, Pyrite, Pyphrotite and Pentalandite. 4. Chromium, Osmiridium, Platinum and Nickel minerals. 5. Kyanite, Sillimanite, Corrundum, 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, Fireclay and Shale. 13. Magnetite and Apatite. 14. Magnesite and Chromite. 15. Talc (Soapstone and Steatite) and Dolomite. 1. Beer, wine and other alcoholic spirits. 2. Tobacco and tobacco preparations, such as, cigars and cheroots, cigarettes, biris, smoking mixtures for pipes and cigarettes, chewing tobacco and snuff. 3. Cosmetics and toilet preparations. 4. Tooth paste, dental cream, tooth powder and soap. 5. Aerated waters in the manufacture of which blended flavouring concentrates in any form are used. [Explanation.—“Blended flavouring concentrates” shall include, and shall be deemed always to have included, synthetic essences in any form.] 6. Confectionery and chocolates. 7. Gramophones, including record-players and gramophone records. [9. Projectors.] 10. Photographic apparatus and goods. 22. Office machines and apparatus such as typewriters, calculating machines, cash registering machines, cheque writing machines, intercom machines 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 and restaurants for doing office work [and for data processing (not being 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. 27. Crown corks, or other fittings of cork, rubber, polyethylene or any other material. 28. Pilfer-proof caps for packaging or other fittings of cork, rubber, polyethylene or any other material. *] [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 yellow ochre, 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, brown ilmenite (lencoxene) rutile, monazite and other mineral concentrates. (v) Mica blocks, mica splittings, mica condenser films, mica powder, micanite, silvered mica, punched mica, mica paper, mica tapes, mica flakes. (vi) Exfoliated-vermiculite, calcined kyanite, magnesite, calcined magnesite, calcined alumina. (vii) Sized iron ore processed by mechanical screening or crushing and screening through dry process or mechanical crushing, screening, washing and classification through wet process. (viii) Iron ore concentrates processed through crushing, grinding or magnetic separation. (ix) Agglomerated iron ore. (x) Cut and polished minerals and rocks including cut and polished granite. Explanation.—For the purposes of this Schedule, “processed”, in relation to any mineral or ore, means— (a) dressing through mechanical means to obtain concentrates after removal of gangue and unwanted deleterious substances or through other means without altering the minerological identity; (b) pulverisation, calcination or micronisation; (c) agglomeration from fines; (d) cutting and polishing; (e) washing and levigation; (f) benefication by mechanical crushing and screening through dry process; (g) sizing by crushing, screening, washing and classification through wet process; (h) other upgrading techniques such as removal of impurities through chemical treatment, refining by gravity separation, bleaching, floatation or filtration.] [THE THIRTEENTH SCHEDULE [[See sections 80-IB (4) and 80-IC(2)]] LIST OF ARTICLES OR THINGS PART A FOR THE STATE OF SIKKIM S. No. Article or thing 1. Tobacco and tobacco products (including cigarettes, cigars and gutka, etc.) 2. Aerated branded beverages 3. Pollution-causing paper and paper products PART B FOR THE STATE OF HIMACHAL PRADESH AND THE STATE OF UTTARANCHAL S. No. Activity or article or thing Excise classification Sub-class under National Industrial Classification (NIC), 1998 1. Tobacco and tobacco products including cigarettes and pan masala 24.01 to 24.04 and 21.06 2. Thermal Power Plant (coal/oil based) 40102 or 40103 3. Coal washeries/dry coal processing 4. Inorganic Chemicals excluding medicinal grade oxygen (2804.11), medicinal grade hydrogen peroxide (2847.11), compressed air (2851.30) Chapter 28 5. Organic chemicals excluding Pro-vitamins/vitamins, Hormones (29.36), Glycosides (29.39), sugars* (29.40) Chapter 29 24117 6. Tanning and dyeing extracts, tannins and their derivatives, dyes, colours, paints and varnishes; putty, fillers and other mastics; inks Chapter 32 24113 or 24114 7. Marble and mineral substances not classified elsewhere 25.04 25.05 14106 or 14107 8. Flour mills/rice mills 11.01 15311 9. Foundries using coal S. No. Activity or article or thing Excise classification Sub-class under National Industrial Classification (NIC), 1998 10. Minerals fuels, mineral oils and products of their distillation; bituminous substances: mineral waxes Chapter 27 11. Synthetic rubber products 40.02 24131 12. Cement clinkers and asbestos, raw including fibre 2502.10, 2503.00 13. Explosive (including industrial explosives, detonators and fuses, fireworks, matches, propellant powders, etc.) 36.01 to 36.06 24292 14. Mineral or chemical fertilizers 31.02 to 31.05 2412 15. Insecticides,fungicides, herbicides and pesticides (basic manufacture and formulation) 3808.10 24211 or 24219 16. Fibre glass and articles thereof 70.14 26102 17. Manufacture of pulp—wood pulp, mechanical or chemical (including dissolving pulp)` 47.01 21011 18. Branded aerated water/soft drinks (non-fruit based) 2201.20, 2202.20 15541 or 15542 [ 19. Manufacture of pulp-wood pulp, mechanical or chemical (including dissolving pulp) 4701.00 Newsprint in rolls or sheets 4801.00 Writing or printing paper for printing of educational textbooks 4802.10 Paper or paperboard, in the manufacture of which— (a) the principal process of lifting the pulp is done by hand; and (b) if power driven sheet forming equipment is used, the Cylinder Mould VAT does not exceeds 40 inches 4802.20 Maplitho paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun 4802.30 Others 4802.90 S. No. Activity or article or thing Excise classification Sub-class under National Industrial Classification (NIC), 1998 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled embossed, per-forated, surfact-coloured, surface decorated or printed, in rolls of a width exceeding 36 cms. or in rectangular (including square) sheets with at least one side exceeding 36 cms. in unfolded state. 4803.00 Kraft paper supplied to a Braille press against an indent placed by the National Institute for Visually Handicapped, Dehradun 4804.10 Kraft paper and paperboard used in the manufacture of cartons for packing of horticultural produce 4804.20 Others 4804.90 Other uncoated paper and paper-board, in roll or sheets, not further worked or processed than as specified in Note 2 to this Chapter. 4805.00 Grease-proof paper 4806.10 Glassine and other glazed transparent or translucent paper 4806.20 Others 4806.90 Straw Board, in the manufacture of which sun-drying process has been employed. 4807.91 Straw paper and other straw board, whether or not covered with paper other than straw paper. 4807.92 Other 4807.99 Carbon or similar copying papers 4809.10 Self-copy paper 4809.20 Others 4809.90 S. No. Activity or article or thing Excise classification Sub-class under National Industrial Classification (NIC), 1998 Paper and paperboard of a kind used for writing, printing or other graphic purposes. 4810.10 Kraft paper and paperboard other than that of a kind used for writing, printing or other graphic purposes. 4810.20 Other paper and paperboard 4810.90 Tarred, bituminized or asphalted paper and paperboard. 4811.10 Gummed or adhesive paper and paperboard 4811.20 Paper and paperboard coated, impregnated or covered with plastic (excluding adhesives). Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics (including thermoset resins or mixtures thereof or chemical formulations containing melamine, phenol, urea formaldehyde with or without curing agents or catalysts), compressed together in one or more operations; Products known commercially as decorative laminates. 4811.31 Others 4811.39 Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol. 4811.40 Other 4811.90 Cigarette paper, whether or not cut to size or in the form of booklets or tubes.] 4813.00