Section 143(8)(a) in The Income Tax Act, 2025

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Union of India - Subsection

Section 143(8)(a) in The Income Tax Act, 2025

(a)"eligible article or thing" means the article or thing other than the following:—

(i)goods falling under Chapter 24 of the First Schedule to the Central Excise Tariff Act, 1985, which pertains to tobacco and manufactured tobacco substitutes;

(ii)pan masala as covered under Chapter 21 of the First Schedule to the Central Excise Tariff Act, 1985;

(iii)plastic carry bags of less than twenty microns as specified by the Ministry of Environment and Forests vide notification numbers S.O. 705(E), dated the 2nd September, 1999 and S.O. 698(E), dated the 17th June, 2003; and

(iv)goods falling under Chapter 27 of the First Schedule to the Central Excise Tariff Act, 1985, produced by petroleum oil or gas refineries;

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Union of India - Subsection

Section 143(8)(a) in The Income Tax Act, 2025