Amendment of Schedule XII
Section 128 of the Finance Act, 2026 deals with amendment of Schedule XII. 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.
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:—
Section 128, The Finance Act, 2026 (Act 4 of 2026).
"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.".
Questions about Section 128
What does Section 128 of the Finance Act deal with?
Section 128 of the Finance Act is headed "Amendment of Schedule XII". 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.
How do I find court cases under Section 128 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 2026 128, section 128 Finance Act 2026, section 128 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 the Finance Act enacted?
Finance Act was enacted in 2026 as Act 4 of 2026. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. -11686 words
- 3. Income-tax under Act 30 of 20258033 words
- Fourth Schedule. -4078 words
- 2. Income-tax under Act 43 of 19612736 words
- 26. Substitution of new sections for sections 276B, 276BB, 276C, 276CC, 276CCC and 276D1437 words
- Fifth Schedule. -1363 words
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