The Income-Tax Act, 1961

The Fourteenth Schedule

[See Section 80-IC(2)]

List of Articles or Things or Operations

Part A

For The North-Eastern States

1. Fruit and Vegetable Processing industries manufacturing or producing-

(i) Canned or bottled products;

(ii) Aseptic packaged products;

(iii) Frozen products;

(iv) De-hydrated products;

(v) Oleoresins.

2. Meat and Poultry Product industries manufacturing or producing-

(i) Meat Products (buffalo, sheep, goat and pork);

(ii) Poultry production;

(iii) Egg Powder Plant.

3. Cereal Based Product industries manufacturing or producing-

(i) Maize Milling including starch and its derivatives;

(ii) Bread, Biscuits, Breakfast Cereal.

4. Food and Beverage industries manufacturing or producing-

(i) Snacks;

(ii) Non-alcoholic beverages;

(iii) Confectionery including chocolate;

(iv) Pasta products;

(v) Processed spices, etc.;

(vi) Processed pulses;

(vii) Tapioca products. 5. Milk and milk based product industries manufacturing or producing-

(i) Milk powder;

(ii) Cheese;

(iii) Butter/ghee;

(iv) Infant food;

(v) Weaning food;

(vi) Malted milk food.

6. Food packaging industry.

7. Paper products industry.

8. Jute and mesta products industry.

9. Cattle or poultry or fishery feed products industry.

10. Edible Oil processing or vanaspati industry.

11. Processing of essential oils and fragrances industry.

12. Processing and raising of plantation crops-tea, rubber, coffee, coconuts, etc.

13. Gas based Intermediate Products Industry manufacturing or producing-

(i) Gas exploration and production;

(ii) Gas distribution and bottling;

(iii) Power generation;

(iv) Plastics;

(v) Yarn raw materials;

(vi) Fertilizers;

(vii) Methanol;

(viii) Formaldehyde and FR resin melamine and MF resin;

(ix) Methylamine, Hexamethylenetetramine, Ammonium bi-carbonate;

(x) Nitric Acid and Ammonium Nitrate;

(xi) Carbon black;

(xii) Polymer chips.

14. Agro forestry based industry.

15. Horticulture industry. 16. Mineral based industry.

17. Floriculture industry.

18. Agro-based industry.

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