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— official CBDT correspondence
Schedule XII — MINERALS: its source in the Income-tax Act, 1961
Schedule XII (MINERALS) of the Income-tax Act, 2025 corresponds to Section Seventh Schedule (Part A - Minerals) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Seventh Schedule — Part A - Minerals
clause-by-clause (official)
| ITA 2025 | provision | from ITA 1961 |
|---|---|---|
| Schedule XII Part A | Minerals | Seventh Schedule |
| Schedule XII Part B | Groups of associated minerals | Seventh Schedule |
read both texts · §Seventh Schedule (1961) vs §Schedule XII (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
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