Income Tax Act, 1961
LIST OF ARTICLES OR THINGS
1. Beer, wine and other alcoholic spirits.
2. Tobacco and tobacco preparations, such as, cigars and cheroots, cigarettes, biris, smoking mixtures for pipes and cigarettes, chewing tobacco and snuff.
3. Cosmetics and toilet preparations.
4. Tooth paste, dental cream, tooth powder and soap.
5. Aerated waters in the manufacture of which blended flavouring concentrates in any form are used.
Explanation : “Blended flavouring concentrates” shall include, and shall be deemed always to have included, synthetic essences in any form.
6. Confectionary and chocolates.
7. Gramophones, including record-players, and gramophone records.
8. [ 2394 * * * 2394 ]
9. [ 2395 Projectors 2395 ].
10. Photographic apparatus and goods.
11 to 21. [ 2395a * * * 2395a ].
22. Office machines and apparatus such as typewriters, calculating machines, cash registering machines, cheque writing machines, intercom machines and teleprinters.
Explanation : The expression “Office machines and apparatus” includes all machines and apparatus used in offices, shops, factories, workshops, educational institutions, railway stations, hotels and restaurants for doing office work and [ 2396 for data processing (not being computers within the meaning of section 32AB) 2396 ].
23. Steel furniture, whether made partly or wholly of steel.
24. Safes, strong boxes, cash and deed boxes and strong room doors.
25. Latex foam sponge and polyurethane foam.
26. [ 2397 * * * * 2397 ].
27. Crown corks or other fittings of cork, rubber, polyethylene or any other material.
28. Pilfer-proof caps for packaging or other fittings of cork, rubber, polyethylene or any other material.
29. [ 2398 * * * * 2398 ]