Laws and sections by number or title, due dates, pages, and updates.
The Central Government notifies District Mineral Foundation Trusts as a class of authority under section 10 clause 46 of the Income-tax Act, 1961, in respect of specified income sources. The specified income includes lease holder contributions, late payment interest, penalties, fund interest, savings account interest, and term deposit interest. Each trust must avoid commercial activity, maintain unchanged activities and income nature, and file an income return under section 139 sub-section 4C clause g. The notification applies retrospectively for the assessment year 2023-2024 and spans assessment years 2024-2025 to 2027-2028 for the listed trusts.
What you must do
Key dates
Law this touches
Who is affected
Ask about this notification
[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 11 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 4th October, 2023
S.O. 4342(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 :-
12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 19. Bastar District Mineral Foundation Trust Chhattisgarh AAETB0452H 20. Narayanpur District Mineral Foundation Trust Chhattisgarh AADTN4401F 21. Kondagaon District Mineral Foundation Trust Chhattisgarh AAETK2162R 22. District Mineral Foundation Trust Fund- Dantewada Chhattisgarh AADTD5163C 23. Sukma District Mineral Foundation Trust Chhattisgarh AAZTS5178G 24. Bilaspur District Mineral Foundation Trust Chhattisgarh AAETB0402H 25. Mungeli District Mineral Foundation Trust Chhattisgarh AAGTM7090J 26. District Mineral Foundation Trust Janjgir-Champa Chhattisgarh AADTJ5906F 27. District Mineral Foundation Trust, Raigarh Chhattisgarh AADTD5349J 28. District Mineral Foundation Trust Surguja Chhattisgarh AADTD5440L 29. District Mineral Foundation Trust Fund-Balrampur Chhattisgarh AADTD5305N 30. District Mineral Foundation Trust, Surajpur Chhattisgarh AADTD5257B 31. Korea District Mineral Foundation Trust Chhattisgarh AADTD5306R 32. District Mineral Fund, Gariyabandh Chhattisgarh AAATD1574F 33. Dhamtari District Mineral Foundation Trust Fund Chhattisgarh AADTD5636J 34. Jila Khanij Sansthan Nyas Mahasamund Chhattisgarh AADTJ6253F 35. DMF Rajandgaon Chhattisgarh AAETR0654B 36. District Mineral Foundation Trust Bemetara Chhattisgarh AADTD5628E 37. District Mineral Foundation Trust, Kanker Chhattisgarh AAGAJ4747A 38. District Mineral Foundation Trust, Bijapur Chhattisgarh AAFAD8069E 39. Korba District Mineral Foundation Trust Chhattisgarh AAETK2370B 40. Jashpur District Mineral Foundation Trust Chhattisgarh AADTD6273B 41. District Mineral Foundation – Ahmedabad Gujarat AACTD7233J 42. District Mineral Foundation – Amreli Gujarat AADTD0695F 43. District Mineral Foundation – Anand Gujarat AACTD6849C 44. District Mineral Foundation – Aravali Gujarat AADTD0940R 45. District Mineral Foundation – Banaskantha Gujarat AAEAD4162H 46. District Mineral Foundation – Bharuch Gujarat AACTD6719P 47. District Mineral Foundation – Bhavnagar Gujarat AACTD7183P 48. District Mineral Foundation – Botad Gujarat AACTD7181R 49. District Mineral Foundation – Chhotaudepur Gujarat AACTD6718N 50. District Mineral Foundation – Dahod Gujarat AADTD0364R 51. District Mineral Foundation – Devbhumi (Dwarka) Gujarat AADTD1475H 52. District Mineral Foundation – Gandhinagar Gujarat AACTD9523H 53. District Mineral Foundation – Girsomnath Gujarat AACTD8000B 54. District Mineral Foundation – Jamnagar Gujarat AADTD0696G 55. District Mineral Foundation – Junagadh Gujarat AACTD9473A 56. District Mineral Foundation – Kachchh Gujarat AACTD8743M 57. District Mineral Foundation – Kheda Gujarat AACTD6850D 58. District Mineral Foundation – Mahesana Gujarat AADTD0366P 59. District Mineral Foundation – Mahisagar Gujarat AACTD9229Q 60. District Mineral Foundation – Morbi Gujarat AACTD8422F 61. District Mineral Foundation – Narmada Gujarat AACTD6717D 62. District Mineral Foundation – Navsari Gujarat AADTD0694E 63. District Mineral Foundation – Panchmahal Gujarat AACTD8414F 64. District Mineral Foundation – Porbandar Gujarat AACTD8483G 65. District Mineral Foundation – Rajkot Gujarat AACTD8989K 66. District Mineral Foundation – Sabarkantha Gujarat AADTD0367N 67. District Mineral Foundation – Surat Gujarat AACTD8978L 68. District Mineral Foundation – Surendranagar Gujarat AACTD7993H 69. District Mineral Foundation – Tapi Gujarat AACTD8979M 70. District Mineral Foundation – Vadodara Gujarat AACTD6439L
[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 13 71. District Mineral Foundation – Valsad Gujarat AADTD0728P 72. District Mineral Foundation- Patan Gujarat AADTD6482C 73. Dhanbad Zila Khanij Foundation Trust Jharkhand AADTD2230J 74. DMFT Hazaribagh Jharkhand AACTH0485Q 75. District Mineral Foundation Trust, Godda Jharkhand AADTD5510H 76. District Mineral Foundation Trust, Pakur Jharkhand AADTD5529J 77. Ramgarh Zila Khanij Foundation Trust Jharkhand AAETR0701P 78. District Mineral Foundation Trust, Chatra Jharkhand AADTD5799A 79. Deoghar Zila Khanij Foundation Trust Jharkhand AAAGD2838Q 80. District Mineral Foundation Trust, Ranchi Jharkhand AADTD5593Q 81. District Mineral Foundation Trust, Latehar Jharkhand AABTL9769J 82. District Mineral Foundation Trust, Giridih Jharkhand AADTD5763A 83. District Mineral Foundation Trust, Khunti Jharkhand AADTD5545J 84. District Mineral Foundation Trust, Simdega Jharkhand AAZTS9605C 85. District Mineral Foundation Trust, Jamtara Jharkhand AADTD5888L 86. District Mineral Foundation Trust, Sahibganj Jharkhand AADTD5835H 87. Chitradurga District Mineral Foundation Trust Karnataka AACTC4052A 88. Bagalkot District Mineral Foundation Trust Karnataka AAETB0303P 89. District Mineral Foundation Trust, Tumkur Karnataka AADTT8112F 90. District Mineral Foundation Trust, Devangere Karnataka AADTD5466G 91. District Mineral Foundation Trust, Belagavi Karnataka AADTB8686N 92. District Mineral Foundation Trust, Kalaburagi Karnataka AADTK8582G 93. District Mineral Foundation Trust, Chikkamaggaluru Karnataka AACTC7071K 94. District Mineral Foundation Trust, Shivmoga Karnataka AAZTS7890P 95. District Mineral Foundation Trust, Koppal Karnataka AAETK2039D 96. District Mineral Foundation Trust, Bengaluru Rural Karnataka AADTB5311N 97. District Mineral Foundation Trust, Bengaluru Urban Karnataka AADTB5434G 98. District Mineral Foundation Trust, Chikballpur Karnataka AACTC7079B 99. District Mineral Foundation Trust, Dakshin Kannad Karnataka AADTD5453B 100. District Mineral Foundation Trust Dharwad Karnataka AADTD5446N 101. District Mineral Foundation Trust, Kodagu Karnataka AAETK2194D 102. District Mineral Foundation Trust, Raichur Karnataka AAAGR1188K 103. District Mineral Foundation Trust, Ramanagara Karnataka AAETR0266R 104. District Mineral Foundation Trust, Yadgir Karnataka AAATY7689M 105. District Mineral Foundation Trust, Billari Karnataka AAETB0767D 106. District Mineral Foundation Trust, Mandya Karnataka AAAGD2786F 107. District Mineral Foundation Trust, Bidar Karnataka AAETB0739K 108. District Mineral Foundation Trust, Chamarajanagar Karnataka AACTC6993N 109. Gadag District Mineral Foundation Trust Karnataka AADTG6141P 110. District Mineral Foundation Trust, Haveri Karnataka AACTH2495J 111. District Mineral Foundation Trust, Udupi Karnataka AABAU8026E 112. District Mineral Foundation Trust, Uttar Kannada Karnataka AABTU0406D 113. District Mineral Foundation Trust, Hassan Karnataka AADTD5835H 114. District Mineral Foundation Trust, Mysuru Karnataka AAGTM8545C 115. District Mineral Foundation Trust, Bijapur Karnataka AADTD5808N 116. District Mineral Foundation Trust, Kolar Karnataka AAAGK1131K 117. Thiruvananthapuram DMF Trust Kerala AADTT6908R 118. Kollam DMF Trust Kerala AAETK0275D 119. Pathanamthitta DMF Trust Kerala AAETP2630F 120. Alappuzha DMF Trust Kerala AAHTA3454R 121. Kottayam DMF Trust Kerala AAETK0791N 122. Idukki DMF Trust Kerala AABTI7182J
14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 123. Ernakulam DMF Trust Kerala AABTE0066H 124. Thirissur DMF Trust Kerala AADTT5950D 125. Palakkad DMF Trust Kerala AAETP1053E 126. Malappuram DMF Trust Kerala AAGTM2917C 127. Wayanad DMF Trust Kerala AAATW5648L 128. Kozhikode DMF Trust Kerala AADTK9219Q 129. Kannur DMF Trust Kerala AADTK8977D 130. Kasargod DMF Trust Kerala AADTK9569P 131. District Mineral Foundation Trust, Damoh Madhya Pradesh AAALD3040P 132. DMF Singrauli Madhya Pradesh AADTD5609B 133. DMF Balaghat Madhya Pradesh AAAGD2836A 134. DMF, Chhindwara Madhya Pradesh AAAGD2844N 135. DMF, Rewa Madhya Pradesh AADTD5846L 136. Satna Jila Khanij Pratishthan Madhya Pradesh AAAGS7367F 137. DMF, Shahdol Madhya Pradesh AAAGS7108C 138. Jila Khanij Pratishthan, Narsinghpur Madhya Pradesh AADTJ6429R 139. Anuppur District Mineral Establishment Madhya Pradesh AAHTA9656M 140. Betul District Mineral Foundation Trust Madhya Pradesh AAAGD2818L 141. DMF Chhatarpur Madhya Pradesh AADTD5639H 142. DMF Dhar Madhya Pradesh AAAGD2819M 143. Sidhi Jila Khanij Pratishthan Madhya Pradesh AAAGS7606H 144. District Mineral Foundation Trust, Nagpur Maharashtra AACTD8934E 145. District Mineral Foundation Trust, Nashik Maharashtra AAEAD4782B 146. District Mineral Foundation, Mumbai (Sub) Maharashtra AADTD5513E 147. Jalgaon Jilha Khanij Pratishthan Maharashtra AADTJ6217D 148. Zilla Khanij Pratishthan, Solapur Maharashtra AAATZ2473L 149. District Mineral Foundation, Parbhani Maharashtra AADTD5495R 150. Zila Khanij Pratishthan, Osmanabad Maharashtra AAATZ2478B 151. District Mineral Foundation, Amravati Maharashtra AADTD5543Q 152. District Mineral Foundation, Wardha Maharashtra AADTD5497P 153. District Mineral Foundation Trust, Palghar Maharashtra AADTD5796R 154. District Mineral Foundation Trust, Raigad Maharashtra AAAGD2783A 155. District Mineral Foundation Trust, Sindhudurg Maharashtra AAAGS7175M 156. District Mineral Foundation Trust, Dhule Maharashtra AADTD5874E 157. District Mineral Foundation Trust, Ahmadnagar Maharashtra AADTD5748B 158. District Mineral Foundation Trust, Pune Maharashtra AAATZ2552J 159. District Mineral Foundation Trust, Kolhapur Maharashtra AADTD5767E 160. District Mineral Foundation Trust, Aurangabad Maharashtra AAATZ2546E 161. District Mineral Foundation Trust, Washim Maharashtra AAAGD2796M 162. District Mineral Foundation Trust, Yavatmal Maharashtra AAAGD2766B 163. District Mineral Foundation Trust, Chandrapur Maharashtra AAATZ2482K 164. District Mineral Foundation Trust, Hingoli Maharashtra AAAGD2781C 165. District Mineral Foundation Trust, Jalna Maharashtra AAAGD2776H 166. District Mineral Foundation Bolangir Odisha AADTD5136D 167. District Mineral Foundation, Bargarh Odisha AAAGD2712F 168. District Mineral Foundation Trust, Balasore Odisha AAAGD2762F 169. District Mineral Foundation Trust, Bhadrak Odisha AAAGD2771A 170. District Mineral Foundation Trust, Boudh Odisha AADTD5623R 171. District Mineral Foundation Trust, Malkangiri Odisha AADTD5248G 172. District Mineral Foundation Trust, Gajapati Odisha AADTG6485G 173. District Mineral Foundation Trust, Ganjam Odisha AADTD5746R 174. District Mineral Foundation Trust, Kendrapara Odisha AAETK2528F
[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 15 175. District Mineral Foundation Trust, Nawrangpur Odisha AADTD5586F 176. District Mineral Foundation Trust, Nayagarh Odisha AADTN4597N 177. District Mineral Foundation Trust, Subarnapur Odisha ABATS0135K 178. District Mineral Foundation, Cuttack Odisha AADTD5638G 179. District Mineral Foundation Trust, (DMFT), Jagatsinghpur Odisha AADTJ7098N 180. District Mineral Foundation, Kandhamal Odisha AADTD6158R 181. District Mineral Foundation Trust, Khurda Odisha AAETK3056A 182. District Mineral Foundation, Deogarh Odisha AADTD6705A 183. District Mineral Foundation Trust, Kalahandi Odisha AADTD7226N 184. Alwar DMFT Rajasthan AAAGD2695B 185. DMFT Bikaner Rajasthan AAAGD2495M 186. Nagour DMFT Rajasthan AADTD5426C 187. Jhunjhunu DMFT Rajasthan AADTJ6242N 188. Dausa DMFT Rajasthan AAAGD2805F 189. Sirohi DMFT Rajasthan AAZTS8691L 190. Jalore DMFT Rajasthan AAAGD2765C 191. Sriganganagar DMFT Rajasthan AAAGG5500L 192. Churu DMFT Rajasthan AADTD5485B 193. Bundi DMFT Rajasthan AADTD5468J 194. Jhalawar DMFT Rajasthan AADTD5473F 195. Baran DMFT Rajasthan AADTD5472E 196. Udaipur DMFT Rajasthan AABTU0416B 197. Banswara DMFT Rajasthan AADTD5463D 198. Dungarpur DMFT Rajasthan AAAGD2802C 199. Pratapgarh DMFT Rajasthan AAETP4282H 200. Ajmer DMFT Rajasthan AAHTA9269J 201. Hanumangarh DMFT Rajasthan AAAGH0936H 202. Jaipur DMFT Rajasthan AADTD5484A 203. Sikar DMFT Rajasthan AAZTS8632H 204. Tonk DMFT Rajasthan AADTT8643F 205. Barmer DMFT Rajasthan AAAGB1070L 206. Kota DMFT Rajasthan AAETK3179J 207. Bhilwara DMFT Rajasthan AAETB1366Q 208. Chittorgarh DMFT Rajasthan AACTC7245H 209. Dholpur DMFT Rajasthan AAALD3180A 210. Rajsamand DMFT Rajasthan AAETR1278D 211. Ariyalur District Mineral Foundation Trust Tamil Nadu AAHTA9239N 212. Coimbatore District Mineral Foundation Trust Tamil Nadu AACTC2202J 213. District Mineral Foundation Trust, Coddalore Tamil Nadu AACTD8447N 214. Dharmapuri District Mineral Foundation Trust Tamil Nadu AADTD5447P 215. Mineral Foundation Trust, DINDIGUL Tamil Nadu AADTD5401D 216. Erode District Mineral Foundation Trust Tamil Nadu AABTE0874H 217. District Mineral Foundation Trust, Kanniyakumari Tamil Nadu AACTD9609E 218. District Mineral Foundation Trust, Karur Tamil Nadu AADTK2965P 219. Krishnagiri District Mineral Foundation Trust Tamil Nadu AADTK9141K 220. Namakkal District Mineral Foundation Trust Tamil Nadu AADTN2416Q 221. District Mineral Foundation Trust, Pudukkottai Tamil Nadu AADTD5460A 222. Ramnathapuram District Mineral Foundation Trust Tamil Nadu AADTD5459M 223. Salem District Mineral Foundation Trust Tamil Nadu AAUTS6809B 224. District Mineral Foundation Trust Theni Tamil Nadu AADTT8117A 225. District Mineral Foundation Trust, Tirunelveli Tamil Nadu AADTD4490N 226. District Mineral Foundation Trust, Tiruvallur Tamil Nadu AADTD2995C