Sixth Schedule

Q: When was Section Sixth Schedule of the Finance Act enacted?

Section Sixth Schedule of the Finance Act, cited as Finance Act 1968 Sixth Schedule, was enacted on 11 May 1968 as Act 19 of 1968. It is in force as at the date shown on this page.

In force Act 19 of 1968 As on 17 Oct 2026

Act 19 of 1968 Ministry Finance Enacted 11 May 1968

Section Sixth Schedule of the Finance Act, 1968 deals with sixth Schedule. 'THE SIXTH SCHEDULE [See sections 80B (7), 80-I and 80M] List of articles and things (1) Iron and steel (metal), ferroalloys and special steels. The Act was enacted on 11 May 1968.

'THE SIXTH SCHEDULE
[See sections 80B (7), 80-I and 80M]
List of articles and things
(1) Iron and steel (metal), ferroalloys 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 efractories.
(13) Fertilisers, namely, ammonium sulphate, ammonium sulphate nitrate (double salt), ammonium nitrate, calcium ammonium nitrate (nitrolime stone), ammonium chloride, super phosphate, urea and complex fertilisers of synthetic origin containing both nitrogen and phosphorus, such as ammonium phosphates, ammonium sulphate phosphate and ammonium 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 camponents, such as valves, transistors, resistors, condensors, 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 items 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.'.
[Finance Act, 1968]
© Copyright. Taxmann Publications Pvt. Ltd.
Sixth Schedule, The Finance Act, 1968 (Act 19 of 1968).

Questions about Section Sixth Schedule

What does Section Sixth Schedule of the Finance Act deal with?

Section Sixth Schedule of the Finance Act is headed "Sixth Schedule". 'THE SIXTH SCHEDULE [See sections 80B (7), 80-I and 80M] List of articles and things (1) Iron and steel (metal), ferroalloys and special steels.

How do I find court cases under Section Sixth Schedule of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1968 Sixth Schedule, section Sixth Schedule Finance Act 1968, section Sixth Schedule of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

When was Section Sixth Schedule of the Finance Act enacted?

Section Sixth Schedule of the Finance Act, cited as Finance Act 1968 Sixth Schedule, was enacted on 11 May 1968 as Act 19 of 1968. It is in force as at the date shown on this page.

Other sections of this Act

First Schedule. First Schedule6299 words
32. Amendment of Act 27 of 1957957 words
7. Insertion of new section 40A932 words
2. Income-tax845 words
5. Insertion of new sections 35B and 35C732 words
11. Insertion of new section 141A500 words

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.