# The Finance Act, 2026, Section 128: Amendment of Schedule XII

- Act: The Finance Act, 2026 (Act 4 of 2026)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2026/section/128/

## 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.".

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