Latest Post

[Notification No. 49/2022/F.No.370142/6/2022-TPL] [Notification No. 85/2022/F. No. 300196/17/2022-ITA-I]

6. THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 10th September, 2020

S.O. 3088(E).—In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, ‘District Mineral Foundation Trust’ as specified in the schedule to this notification, constituted by Government in exercise of powers conferred under section 9(B) of the Mines and Minerals (Development and Regulation) Amendment Act, 2015 (10 of 2015) as a ‘class of Authority’, in respect of the following specified income arising to that Authority, namely :-

  • Contribution by lease Holder to DMF as per the Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015;
  • Interest received from lease holders for late payment;
  • Any Penalty charged to lease holder;
  • Income from Interest on fund available under DMF;
  • Interest received on Saving Bank Accounts; and
  • Interest received on Excess Fund invested in Term Deposit.
  • This notification shall be effective subject to the conditions that each of the District Mineral Foundation Trust-
  • shall not engage in any commercial activity;
  • activities and the nature of the specified income shall remain unchanged throughout the financial years; and
  • shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961.
  • shall file the Audit report along with the Return, duly verified by the accountant as provided in explanation to section 288(2) of the Income-tax Act, 1961 along with a certificate from the chartered accountant that the above conditions are satisfied.
  • This notification shall be deemed to have been applied for the assessment year 2018-2019 and 2019-2020 and shall apply with respect to the assessment years 2020-2021, 2021-2022 and 2022-2023 in respect of Trusts mentioned in column (2) of the below mentioned schedule.

SCHEDULE

S.No.Name of DMF TrustStatePAN
(1)(2)(3)(4)
    
1.Thiruvananthapuram DMF TrustKeralaAADTT6908R
    
2.Kollam DMF TrustKeralaAAETK0275D
    
3.Pathanamthitta DMF TrustKeralaAAETP2630F
    
4.Alappuzha DMF TrustKeralaAAHTA3454R
    
5.Kottayam DMF TrustKeralaAAETK0791N
    
6.Idukki DMF TrustKeralaAABTI7182J
    
7.Ernakulam DMF TrustKeralaAABTE0066H
    
8.Thirissur DMF TrustKeralaAADTT5950D
    
9.Palakkad DMF TrustKeralaAAETP1053E
    
10.Malappuram DMF TrustKeralaAAGTM2917C
    
11.Wayanad DMF TrustKeralaAAATW5648L
    
12.Kozhikode DMF TrustKeralaAADTK9219Q
    
13.Kannur DMF TrustKeralaAADTK8977D
    
14.Kasargod DMF TrustKeralaAADTK9569P
    
 [भाग II—खण्ड  3(ii)]भारत का राजपत्र : असाधारण 7 
      
       
      
 15.District Mineral Foundation – AhmedabadGujaratAACTD7233J 
      
 16.District Mineral Foundation – AmreliGujaratAADTD0695F 
      
 17.District Mineral Foundation – AnandGujaratAACTD6849C 
      
 18.District Mineral Foundation – AravaliGujaratAADTD0940R 
      
 19.District Mineral Foundation – BanaskanthaGujaratAAEAD4162H 
      
 20.District Mineral Foundation – BharuchGujaratAACTD6719P 
      
 21.District Mineral Foundation – BhavnagarGujaratAACTD7183P 
      
 22.District Mineral Foundation – BotadGujaratAACTD7181R 
      
 23.District Mineral Foundation – ChhotaudepurGujaratAACTD6718N 
      
 24.District Mineral Foundation – DahodGujaratAADTD0364R 
      
 25.District Mineral Foundation – Devbhumi (Dwarka)GujaratAADTD1475H 
      
 26.District Mineral Foundation – GandhinagarGujaratAACTD9523H 
      
 27.District Mineral Foundation – GirsomnathGujaratAACTD8000B 
      
 28.District Mineral Foundation – JamnagarGujaratAADTD0696G 
      
 29.District Mineral Foundation – JunagadhGujaratAACTD9473A 
      
 30.District Mineral Foundation – KachchhGujaratAACTD8743M 
      
 31.District Mineral Foundation – KhedaGujaratAACTD6850D 
      
 32.District Mineral Foundation – MahesanaGujaratAADTD0366P 
      
 33.District Mineral Foundation – MahisagarGujaratAACTD9229Q 
      
 34.District Mineral Foundation – MorbiGujaratAACTD8422F 
      
 35.District Mineral Foundation – NarmadaGujaratAACTD6717D 
      
 36.District Mineral Foundation – NavsariGujaratAADTD0694E 
      
 37.District Mineral Foundation – PanchmahalGujaratAACTD8414F 
      
 38.District Mineral Foundation – PorbandarGujaratAACTD8483G 
      
 39.District Mineral Foundation – RajkotGujaratAACTD8989K 
      
 40.District Mineral Foundation – SabarkanthaGujaratAADTD0367N 
      
 41.District Mineral Foundation – SuratGujaratAACTD8978L 
      
 42.District Mineral Foundation – SurendranagarGujaratAACTD7993H 
      
 43.District Mineral Foundation – TapiGujaratAACTD8979M 
      
 44.District Mineral Foundation – VadodaraGujaratAACTD6439L 
      
 45.District Mineral Foundation – ValsadGujaratAADTD0728P 
      
 46.District Mineral Fund Trust, RaipurChhattisgarhAAETR0345K 
      
 47.District Mineral Foundation Trust, Balodabazar-BhataparaChhattisgarhAAETB0697A 
      
 48.District Mineral Fund KabirdhamChhattisgarhAADTD5418J 
      
 49.District Mineral Foundation Trust DurgChhattisgarhAADTD5269P 
      
 50.Balod Jila Khanij Sansthan NyasChhattisgarhAAETB0372J 
      
 51.Bastar District Mineral Foundation TrustChhattisgarhAAETB0452H 
      
 52.Narayanpur District Mineral Foundation TrustChhattisgarhAADTN4401F 
      
 53.Kondagaon District Mineral Foundation TrustChhattisgarhAAETK2162R 
      
 54.District Mineral Foundation Trust Fund- DantewadaChhattisgarhAADTD5163C 
      
 55.Sukma District Mineral Foundation TrustChhattisgarhAAZTS5178G 
      
 56.Bilaspur District Mineral Foundation TrustChhattisgarhAAETB0402H 
      
 57.Mungeli District Mineral Foundation TrustChhattisgarhAAGTM7090J 
      
 58.District Mineral Foundation Trust Janjgir-ChampaChhattisgarhAADTJ5906F 
       
 59.Raigarh DMF Dept. ChhattisgarhAADTD5349J 
      
 60.District Mineral Foundation Trust SurgujaChhattisgarhAADTD5440L 
      
 61.District Mineral Foundation Trust Fund-BalrampurChhattisgarhAADTD5305N 
      
 62.District Mineral Foundation Trust, SurajpurChhattisgarhAADTD5257B 
      
 63.Korea District Mineral Foundation TrustChhattisgarhAADTD5306R 
      
 64.Dhanbad Zila Khanij Foundation TrustJharkhandAADTD2230J 
       
 8THE GAZETTE OF INDIA : EXTRAORDINARY[PART II—SEC. 3(ii)] 
       
       
       
 65.DMFT HazaribaghJharkhand AACTH0485Q 
       
 66.Chitradurga District Mineral Foundation TrustKarnataka AACTC4052A 
       
 67.Bagalkot District Mineral Foundation TrustKarnataka AAETB0303P 
       
 68.District Mineral Foundation Trust, TumkurKarnataka AADTT8112F 
       
 69.District Mineral Foundation Trust, DevangereKarnataka AADTD5466G 
       
 70.District Mineral Foundation Trust, BelagaviKarnataka AADTB8686N 
       
 71.District Mineral Foundation Trust, KalaburagiKarnataka AADTK8582G 
       
 72.District Mineral Foundation Trust, ChikkamaggaluruKarnataka AACTC7071K 
       
 73.District Mineral Foundation Trust, ShivmogaKarnataka AAZTS7890P 
       
 74.District Mineral Foundation Trust, KoppalKarnataka AAETK2039D 
       
 75.District Mineral Foundation Trust, Bengaluru RuralKarnataka AADTB5311N 
       
 76.District Mineral Foundation Trust, Bengaluru UrbanKarnataka AADTB5434G 
       
 77.District Mineral Foundation Trust, ChikballpurKarnataka AACTC7079B 
       
 78.District Mineral Foundation Trust, Dakshin KannadKarnataka AADTD5453B 
       
 79.District Mineral Foundation Trust DharwadKarnataka AADTD5446N 
       
 80.District Mineral Foundation Trust, KodaguKarnataka AAETK2194D 
       
 81.District Mineral Foundation Trust, RaichurKarnataka AAAGR1188K 
       
 82.District Mineral Foundation Trust, RamanagaraKarnataka AAETR0266R 
       
 83.District Mineral Foundation Trust, YadgirKarnataka AAATY7689M 
       
 84.District Mineral Foundation Trust, NagpurMaharashtra AACTD8934E 
       
 85.District Mineral Foundation Trust, NashikMaharashtra AAEAD4782B 
       
 86.Angul District Mineral FoundationOdisha AAALD1844M 
       
 87.District Mineral Foundation BolangirOdisha AADTD5136D 
       
 88.District Mineral Foundation, BargarhOdisha AAAGD2712F 
       
 89.District Mineral Foundation Trust, JajpurOdisha AADTD2632E 
       
 90.District Mineral Foundation, JharsugudaOdisha AADTD1294Q 
       
 91.District Mineral Foundation, KeonjharOdisha AAAGD2339C 
       
 92.District Mineral Foundation, KoraputOdisha AAPFD8437K 
       
 93.District Mineral Foundation, SundargarhOdisha AADTD0841P 
       
 94.Alwar DMFTRajasthan AAAGD2695B 
       
 95.DMFT BikanerRajasthan AAAGD2495M 
       
 96.Nagour DMFTRajasthan AADTD5426C 
       
 97.Ariyalur District Mineral Foundation TrustTamil Nadu AAHTA9239N 
       
 98.Coimbatore District Mineral Foundation TrustTamil Nadu AACTC2202J 
       
 99.District Mineral Foundation Trust, CoddaloreTamil Nadu AACTD8447N 
       
 100.Dharmapuri District Mineral Foundation TrustTamil Nadu AADTD5447P 
       
 101.Mineral Foundation Trust,  DINDIGULTamil Nadu AADTD5401D 
       
 102.Erode District Mineral Foundation TrustTamil Nadu AABTE0874H 
       
 103.District Mineral Foundation Trust, KanniyakumariTamil Nadu AACTD9609E 
       
 104.District Mineral Foundation Trust, KarurTamil Nadu AADTK2965P 
       
 105.Krishnagiri District Mineral Foundation TrustTamil Nadu AADTK9141K 
       
 106.Namakkal District Mineral Foundation TrustTamil Nadu AADTN2416Q 
       
 107.District Mineral Foundation Trust, PudukkottaiTamil Nadu AADTD5460A 
       
 108.Ramnathapuram District Mineral Foundation TrustTamil Nadu AADTD5459M 
       
 109.Salem District Mineral Foundation TrustTamil Nadu AAUTS6809B 
       
 110.District Mineral Foundation Trust TheniTamil Nadu AADTT8117A 
       
 111.District Mineral Foundation Trust, TirunelveliTamil Nadu AADTD4490N 
       
 112.District Mineral Foundation Trust, TiruvallurTamil Nadu AADTD2995C 
       
 113.District Mineral Foundation Trust, VilupuramTamil Nadu AACTV7257N 
       
 114.District Mineral Foundation Trust, VirdhunagarTamil Nadu AADTD4359G 
       
 [भाग II—खण्ड  3(ii)]भारत का राजपत्र : असाधारण 9 
      
       
      
 115.District Mineral Foundation Trust MaduraiTamil NaduAAFAD7917H 
      
 116.Nagapattinam District Mineral Foundation TrustTamil NaduAADTN4428J 
      
 117.Perambalur District Mineral Foundation TrustTamil NaduAAETP4055A 
      
 118.Thanjavur District Mineral Foundation TrustTamil NaduAADTT8134H 
      
 119.District Mineral Foundation TrustTamil NaduAADTD5503G 
      
 120.Thiruvarur District Mineral Foundation TrustTamil NaduAADTT8133A 
      
 121.District Mineral Foundation Trust, TrichyTamil NaduAADTT8144K 
      
 122.Mineral Foundation Trust, TirupurTamil NaduAADTT8119Q 
      
 123.District Mineral Foundation Trust AdilabadTelanganaAADTD5129Q 
      
 124.District Mineral Foundation Trust Kumurambheem-AsifabadTelanganaAADTD5323Q 
      
 125.District Mineral Foundation Trust NirmalTelanganaAADTD4721C 
      
 126.District Mineral Foundation Trust MancherialTelanganaAADTD4641H 
      
 127.District Mineral Foundation Trust NizamabadTelanganaAADTD5380R 
      
 128.District Mineral Foundation Trust Kamareddy DistrictTelanganaAADTD5210E 
      
 129.District Mineral Foundation Trust MedakTelanganaAADTD5386K 
      
 130.District Mineral Foundation Trust SangareddyTelanganaAADTD4820G 
      
 131.District Mineral Foundation Trust SiddipetTelanganaAAAGS1434F 
      
 132.District Mineral Foundation Trust WanaparthyTelanganaAADTD5259R 
      
 133.District Mineral Foundation Trust Jogulamba-GadwalTelanganaAADTD5182H 
      
 134.District Mineral Foundation Trust VikarabadTelanganaAACTD9800B 
      
 135.District Mineral Foundation Trust RangareddyTelanganaAADTD4743N 
      
 136.District Mineral Foundation Trust Medchal-MalkajgiriTelanganaAADTD5045P 
      
 137.District Mineral Foundation Trust Yadadri-BhongirTelanganaAADTD5348K 
      
 138.District Mineral Foundation Trust NalgondaTelanganaAAAGD2743Q 
      
 139.District Mineral Foundation Trust SuryapetTelanganaAADTD4695D 
      
 140.District Mineral Foundation Trust JangaonTelanganaAADTD5301J 
      
 141.District Mineral Foundation Trust Warangal RuralTelanganaAAAGD2723C 
      
 142.District Mineral Foundation Trust Warangal UrbanTelanganaAAAGD2723C 
      
 143.District Mineral Foundation Trust MahabubabadTelanganaAADTD5071F 
      
 144.District Mineral Foundation Trust Jayashankar-BhupalpallyTelanganaAAAGD2746M 
      
 145.District Mineral Foundation Trust Karimnagar DistrictTelanganaAADTD4622J 
      
 146.District Mineral Foundation Trust JagitialTelanganaAQBPJ5572D 
      
 147.District Mineral Foundation Trust, PeddapalliTelanganaAADTD5280A 
      
 148.District Mineral Foundation Trust Rajanna-SiricillaTelanganaAAAGD2764D 
      
 149.District Mineral Foundation Trust Khammam DistrictTelanganaAADTD5159L 
      
 150.District Mineral Foundation Trust Bhadradri-KothagudamTelanganaAADTD5332P 
      
 151.District Mineral Foundation Trust DehradunUttarakhandAAATU8583C 
       

[Notification No. 73/2020/F. No. 300196/36/2017-ITA-I]

PRAJNA PARAMITA, Director

Explanatory Memorandum

It is certified that no person is being adversely affected by giving retrospective effect to this notification.

Leave a Reply

Your email address will not be published.