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8
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, 2021
S.O. 3659(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 :-
(a)
Contribution by lease Holder to DMF as per the Mines and Minerals (Contribution to District
Mineral Foundation) Rules, 2015;
(b)
Interest received from lease holders for late payment;
(c)
Any Penalty charged to lease holder;
(d)
Income from Interest on fund available under DMF;
(e)
Interest received on Saving Bank Accounts; and
(f)
Interest received on Excess Fund invested in Term Deposit.
2.
This notification shall be effective subject to the conditions that each of the District Mineral Foundation
Trust-
(a)
shall not engage in any commercial activity;
(b)
activities and the nature of the specified income shall remain unchanged throughout the financial
years; and
(c)
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.
(d)
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.
3.
This notification shall be deemed to have been applied for the financial years 2017-2018, 2018-2019,
2019-2020, 2020-2021 and shall apply with respect to the financial year 2021-2022 in respect of Trusts mentioned
in column (2) of the below mentioned schedule.
SCHEDULE
S.No.
(1)
Name of DMF Trust
(2)
State
(3)
PAN
(4)
1.
District Mineral Foundation Trust, Balasore
Odisha
AAAGD2762F
2.
District Mineral Foundation Trust, Bhadrak
Odisha
AAAGD2771A
3.
District Mineral Foundation Trust, Boudh
Odisha
AADTD5623R
4.
District Mineral Foundation Trust, Malkangiri
Odisha
AADTD5248G
5.
District Mineral Foundation Trust, Sambalpur
Odisha
AADTD5287H
6.
District Mineral Foundation Trust, Dhenkanal
Odisha
AADTD5665R
7.
District Mineral Foundation Trust, Gajapati
Odisha
AADTG6485G
8.
District Mineral Foundation Trust, Ganjam
Odisha
AADTD5746R
9.
District Mineral Foundation Trust, Kendrapara
Odisha
AAETK2528F
10.
District Mineral Foundation Trust, Mayurbhanj
Odisha
AAGTM8219H
11.
District Mineral Foundation Trust, Nawrangpur
Odisha
AADTD5586F
12.
District Mineral Foundation Trust, Nayagarh
Odisha
AADTN4597N
13.
District Mineral Foundation Trust, Rayagada
Odisha
AADTD5522D
[भागII—खण् ड 3(ii)]
भारत का राजपत्र : ऄसाधारण
9
14.
District Mineral Foundation Trust, Subarnapur
Odisha
ABATS0135K
15.
District Mineral Foundation, Cuttack
Odisha
AADTD5638G
16.
District
Mineral
Foundation
Trust,
(DMFT),
Jagatsinghpur
Odisha
AADTJ7098N
17.
District Mineral Foundation, Kandhamal
Odisha
AADTD6158R
18.
District Mineral Foundation Trust, Khurda
Odisha
AAETK3056A
19.
District Mineral Foundation Trust, Nuapada
Odisha
AADTD6189J
20.
District Mineral Foundation Trust, Puri
Odisha
AADTD6294Q
21.
District Mineral Foundation, Deogarh
Odisha
AADTD6705A
22.
District Mineral Foundation Trust, Kalahandi
Odisha
AADTD7226N
23.
Srikakulam District Mineral Foundation Trust
Andhra Pradesh
AAZTS8399D
24.
District Mineral Foundation Trust, Visakhapatnam
Andhra Pradesh
AADTD5567A
25.
District Mineral Foundation Trust, East Godavari
Andhra Pradesh
AADTD5558P
26.
Guntur District Mineral Foundation Trust
Andhra Pradesh
AADTG6152G
27.
Prakasam District Mineral Foundation Trust
Andhra Pradesh
AAETP4057C
28.
SPSR Nellore District Mineral Foundation Trust
Andhra Pradesh
AAZTS8057N
29.
District Mineral Foundation Trust, Chittoor
Andhra Pradesh
AADTD5554B
30.
YSR District Mineral Foundation Trust
Andhra Pradesh
AAATY7710R
31.
District Mineral Foundation Trust, West Godavari
Andhra Pradesh
AAAGD2769Q
32.
District Mineral Foundation Trust, Ananthapuram
Andhra Pradesh
AADTD5501E
33.
Vizianagaram District Mineral Foundation Trust
Andhra Pradesh
AADTV3321J
34.
District Mineral Foundation Trust Krishna
Andhra Pradesh
AADTD5632N
35.
Kurnool District Mineral Foundation Trust
Andhra Pradesh
AAETK2399E
36.
District Mineral Fund, Gariyabandh
Chhattisgarh
AAATD1574F
37.
Dhamtari District Mineral Foundation Trust Fund
Chhattisgarh
AADTD5636J
38.
Jila Khanij Sansthan Nyas Mahasamund
Chhattisgarh
AADTJ6253F
39.
DMF Rajandgaon
Chhattisgarh
AAETR0654B
40.
District Mineral Foundation Trust Bemetara
Chhattisgarh
AADTD5628E
41.
District Mineral Foundation Trust, Kanker
Chhattisgarh
AAGAJ4747A
42.
District Mineral Foundation Trust, Bijapur
Chhattisgarh
AAFAD8069E
43.
Korba District Mineral Foundation Trust
Chhattisgarh
AAETK2370B
44.
Jashpur District Mineral Foundation Trust
Chhattisgarh
AADTD6273B
45.
District Mineral Foundation- Patan
Gujarat
AADTD6482C
46.
District Mineral Foundation Trust, Godda
Jharkhand
AADTD5510H
47.
District Mineral Foundation Trust, Pakur
Jharkhand
AADTD5529J
48.
Ramgarh Zila Khanij Foundation Trust
Jharkhand
AAETR0701P
49.
District Mineral Foundation Trust, Chatra
Jharkhand
AADTD5799A
50.
Deoghar Zila Khanij Foundation Trust
Jharkhand
AAAGD2838Q
51.
District Mineral Foundation Trust, Ranchi
Jharkhand
AADTD5593Q
52.
District Mineral Foundation Trust, Latehar
Jharkhand
AABTL9769J
53.
District Mineral Foundation Trust, Giridih
Jharkhand
AADTD5763A
54.
District Mineral Foundation Trust, Khunti
Jharkhand
AADTD5545J
55.
District Mineral Foundation Trust, Simdega
Jharkhand
AAZTS9605C
10
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
56.
District Mineral Foundation Trust, Jamtara
Jharkhand
AADTD5888L
57.
District Mineral Foundation Trust, Sahibganj
Jharkhand
AADTD5835H
58.
District Mineral Foundation Trust, Billari
Karnataka
AAETB0767D
59.
District Mineral Foundation Trust, Mandya
Karnataka
AAAGD2786F
60.
District Mineral Foundation Trust, Bidar
Karnataka
AAETB0739K
61.
District Mineral Foundation Trust, Chamarajanagar
Karnataka
AACTC6993N
62.
O/o the Senior Geologist, Dept. of Mines and Geology,
Gadag
Karnataka
AADTG6141P
63.
District Mineral Foundation Trust, Haveri
Karnataka
AACTH2495J
64.
District Mineral Foundation Trust, Udupi
Karnataka
AABAU8026E
65.
District Mineral Foundation Trust, Uttar Kannada
Karnataka
AABTU0406D
66.
District Mineral Foundation Trust, Hassan
Karnataka
AADTD5835H
67.
District Mineral Foundation Trust, Mysuru
Karnataka
AAGTM8545C
68.
District Mineral Foundation Trust, Bijapur
Karnataka
AADTD5808N
69.
District Mineral Foundation Trust, Kolar
Karnataka
AAGK1131K
70.
District Mineral Foundation Trust, Damoh
Madhya Pradesh
AAALD3040P
71.
DMF Singrauli
Madhya Pradesh
AADTD5609B
72.
DMF Balaghat
Madhya Pradesh
AAAGD2836A
73.
DMF, Chhindwara
Madhya Pradesh
AAAGD2844N
74.
DMF, Rewa
Madhya Pradesh
AADTD5846L
75.
Satna Jila Khanij Pratishthan
Madhya Pradesh
AAAGS7367F
76.
DMF, Shahdol
Madhya Pradesh
AAAGS7108C
77.
Jila Khanij Pratishthan, Narsinghpur
Madhya Pradesh
AADTJ6429R
78.
Anuppur District Mineral Establishment
Madhya Pradesh
AAHTA9656M
79.
DMF CEO Zila Panchayat
Madhya Pradesh
AAAGD2818L
80.
DMF Chhatarpur
Madhya Pradesh
AADTD5639H
81.
DMF Dhar
Madhya Pradesh
AAAGD2819M
82.
Sidhi Jila Khanij Pratishthan
Madhya Pradesh
AAAGS7606H
83.
District Mineral Foundation, Mumbai (Sub)
Maharashtra
AADTD5513E
84.
Jalgaon Jilha Khanij Pratishthan
Maharashtra
AADTJ6217D
85.
Zilla Khanij Pratishthan, Solapur
Maharashtra
AAATZ2473L
86.
District Mineral Foundation, Parbhani
Maharashtra
AADTD5495R
87.
Zila Khanij Pratishthan, Osmanabad
Maharashtra
AAATZ2478B
88.
District Mineral Foundation, Amravati
Maharashtra
AADTD5543Q
89.
District Mineral Foundation, Wardha
Maharashtra
AADTD5497P
90.
District Mineral Foundation Trust, Palghar
Maharashtra
AADTD5796R
91.
District Mineral Foundation Trust, Raigad
Maharashtra
AAAGD2783A
92.
District Mineral Foundation Trust, Sindhudurg
Maharashtra
AAAGS7175M
93.
District Mineral Foundation Trust, Dhule
Maharashtra
AADTD5874E
94.
District Mineral Foundation Trust, Ahmadnagar
Maharashtra
AADTD5748B
95.
District Mineral Foundation Trust, Pune
Maharashtra
AAATZ2552J
96.
District Mineral Foundation Trust, Kolhapur
Maharashtra
AADTD5767E
97.
District Mineral Foundation Trust, Aurangabad
Maharashtra
AAATZ2546E
[भागII—खण् ड 3(ii)]
भारत का राजपत्र : ऄसाधारण
11
98.
District Mineral Foundation Trust, Washim
Maharashtra
AAAGD2796M
99.
District Mineral Foundation Trust, Yavatmal
Maharashtra
AAAGD2766B
100.
District Mineral Foundation Trust, Chandrapur
Maharashtra
AAATZ2482K
101.
District Mineral Foundation Trust, Hingoli
Maharashtra
AAAGD2781C
102.
District Mineral Foundation Trust, Jalna
Maharashtra
AAAGD2776H
103.
Jhunjhunu DMFT
Rajasthan
AADTJ6242N
104.
Dausa DMFT
Rajasthan
AAAGD2805F
105.
Sirohi DMFT
Rajasthan
AAZTS8691L
106.
Jalore DMFT
Rajasthan
AAAGD2765C
107.
Sriganganagar DMFT
Rajasthan
AAAGG5500L
108.
Churu DMFT
Rajasthan
AADTD5485B
109.
Bundi DMFT
Rajasthan
AADTD5468J
110.
Jhalawar DMFT
Rajasthan
AADTD5473F
111.
Baran DMFT
Rajasthan
AADTD5472E
112.
Udaipur DMFT
Rajasthan
AABTU0416B
113.
Banswara DMFT
Rajasthan
AADTD5463D
114.
Dungarpur DMFT
Rajasthan
AAAGD2802C
115.
Pratapgarh DMFT
Rajasthan
AAETP4282H
116.
Ajmer DMFT
Rajasthan
AAHTA9269J
117.
Hanumangarh DMFT
Rajasthan
AAAGH0936H
118.
Jaipur DMFT
Rajasthan
AADTD5484A
119.
Sikar DMFT
Rajasthan
AAZTS8632H
120.
Tonk DMFT
Rajasthan
AADTT8643F
121.
Barmer DMFT
Rajasthan
AAAGB1070L
122.
Kota DMFT
Rajasthan
AAETK3179J
123.
Bhilwara DMFT
Rajasthan
AAETB1366Q
124.
Chittorgarh DMFT
Rajasthan
AACTC7245H
125.
Dholpur DMFT
Rajasthan
AAALD3180A
126.
Rajsamand DMFT
Rajasthan
AAETR1278D
127.
District Mineral Foundation Trust, Vellore
Tamil Nadu
AADTV2703N
128.
Kancheepuram District Mineral Foundation Trust
Tamil Nadu
AAETK2413R
129.
District Mineral Foundation Trust, Thiruvannamalai
Tamil Nadu
AADTT8173C
130.
Assistant Director, Dept. of Geology and Mining,
Collector Office, Sivaganga
Tamil Nadu
AAZTS8212P
131.
District Mineral Foundation Trust, Hyderabad
Telangana
AADTD5496N
132.
District Mineral Foundation Trust, Nagarkurnool
Telangana
AAAGD2767A
133.
District Mineral Foundation Trust, Mulugu
Telangana
AAAGD2822G
134.
District Mineral Foundation Trust, Mahabubnagar
Telangana
AADTD6334R
135.
Department of Mines & Geology, Hyderabad District
Telangana
AAAGD2228Q
136.
Zila Khanij Foundation Nyash Haridwar
Uttarakhand
AAATZ2519B
137.
District Mineral Foundation Trust Tehri
Uttarakhand
AADTD5574F
138.
District Mineral Foundation Trust, Uttarkashi
Uttarakhand
AADTD5573C
139.
Zila Khanij Foundaton Nyash Chamoli
Uttarakhand
AAATZ2510J
12
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
140.
Zila Khanij Foundation Nyash Rudrayaprag
Uttarakhand
AAATZ2509D
141.
District Mineral Foundation Turst (DMFT) Nainital
Uttarakhand
AADTD5650J
142.
District
Mineral
Foundation
Trust
(DMFT)
Udhamsingh Nagar
Uttarakhand
AAFAD9084K
143.
Zila Khanij Foundation Nyash Champawat
Uttarakhand
AABTU0448F
144.
Zila Khanij Foundation Nyash Pithoragarh
Uttarakhand
AABTU0449E
145.
District Mineral Foundation Trust Saharanpur
Uttar Pradesh
AADTD6422A
146.
Zila Khanij Foundation Nyas Kheri
Uttar Pradesh
AAAGJ0491D
147.
Jila Khanij Foundation Nyas Sitapur
Uttar Pradesh
AAAGJ0495H
148.
Jila Khanij Foundation Nyas Shamli
Uttar Pradesh
AAAGJ0498L
149.
Jila Khanij Foundation Nyas Moradabad
Uttar Pradesh
AAAGZ2914H
150.
Jila Khanij Foundation Nyas Ghazipur
Uttar Pradesh
AAAGZ2913A
151.
Jalaun District Mineral Foundation Trust
Uttar Pradesh
AADTJ7285K
152.
Kannauj Khanij Foundation Trust
Uttar Pradesh
AAAGK0499L
153.
District Mineral Foundation Trust Balrampur
Uttar Pradesh
AADTD6269K
154.
Zila Khanij Foundation Nyas Gonda
Uttar Pradesh
AAATZ2533R
155.
District Mineral Foundation Trust Faizabad
Uttar Pradesh
AADTD6268J
156.
District Mineral Foundation Trust Basti
Uttar Pradesh
AADTD6267H
157.
Zila Khanij Foundation Nyas Azamgarh
Uttar Pradesh
AAAAZ3496L
158.
Zila Khanij Foundation Nyas Bareilly
Uttar Pradesh
AADTJ7042G
159.
Zila Khanij Foundation Nyas Fatehpur
Uttar Pradesh
AADTJ7071K
160.
District Mineral Foundation Trust Auraiya
Uttar Pradesh
AADTD6335Q
161.
District Mineral Fund Mathura
Uttar Pradesh
AADTD6330M
162.
Ghaziabad District Mineral Foundation Trust
Uttar Pradesh
AADTG6974A
163.
Zila Khanij Foundation Nidhi Mainpuri
Uttar Pradesh
AADTJ7164K
164.
Zila Khanij Foundation Nyas Firozabad
Uttar Pradesh
AAATZ2541D
165.
Paschim Bhardhaman District Mineral Foundation
West Bengal
AADTP8830C
[Notification No. 103/2021 F. No.300196/36/2017-ITA-I]
SOURABH JAIN, Under Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
