{"act":{"id":"finance-act-2026","short_title":"The Finance Act, 2026","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2026-2027.","act_number":"4","act_year":2026,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":167,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2026/"},"unit":"section","section":{"number":"128","heading":"Amendment of Schedule XII","text":"Amendment of Schedule XII. 128. In Schedule XII to the Income-tax Act, in Part A, after serial number 27 and the entries relating thereto, the following shall be inserted, namely:— \"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.\".","html":"<p><b>Amendment of Schedule XII.</b></p><p><b>128.</b> In Schedule XII to the Income-tax Act, in Part A, after serial number 27 and the entries relating thereto, the following shall be inserted, namely:—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"28.</td><td></td><td>Beryllium bearing minerals.</td></tr><tr><td>29.</td><td></td><td>Glauconite.</td></tr><tr><td>30.</td><td></td><td>Graphite.</td></tr><tr><td>31.</td><td></td><td>Indium bearing minerals.</td></tr><tr><td>32.</td><td></td><td>Lithium bearing minerals.</td></tr><tr><td>33.</td><td></td><td>Niobium bearing minerals.</td></tr><tr><td>34.</td><td></td><td>Potash.</td></tr><tr><td>35.</td><td></td><td>Rhenium bearing minerals.</td></tr><tr><td>36.</td><td></td><td>Tantalum bearing minerals.\".</td></tr></table></div>","words":69,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2026/section/128/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}