Home India Ministry of Finance Notification of District Mineral Foundation Trust...
Date: 2021-09-10 Category: Extra Ordinary State: Union Government Country: India

Notification of District Mineral Foundation Trust

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

**Report on Notification Regarding District Mineral Foundation Trusts under the Income-tax Act, 1961** **1. Executive Summary:** This report analyzes a notification issued by the Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, Government of India, regarding the income tax exemptions for District Mineral Foundation (DMF) Trusts. The notification, effective from September 10, 2021, specifies that certain income streams of DMF Trusts, constituted under the Mines and Minerals (Development and Regulation) Act, 2015, will be exempt from income tax under Section 10(46) of the Income-tax Act, 1961, subject to certain conditions. This report details the policy's objectives, key provisions, affected stakeholders, and expected outcomes based on the provided notification text. **2. Introduction:** The purpose of this report is to provide an informative overview of a notification concerning income tax exemptions for District Mineral Foundation Trusts, as published in the Gazette of India. This analysis is based solely on the provided text of the notification and aims to clarify its key aspects for affected industries and stakeholders. **3. Policy Overview:** * **Core Objective(s):** The core objective of this notification is to provide clarity and implement a specific income tax exemption under Section 10(46) of the Income-tax Act, 1961, for District Mineral Foundation Trusts, facilitating their operations. It aims to incentivize contributions to DMFs and ensure that funds available to them are used effectively for their intended purposes by exempting specific income streams from taxation. **4. Background and Rationale:** * **Likely Problem/Issue the Policy Addresses:** The notification likely addresses the need to clarify the income tax treatment of DMF Trusts. By granting tax exemptions on specific income streams, the government aims to reduce the tax burden on these trusts, encouraging greater contributions and ensuring the funds are primarily used for the developmental objectives for which they were established. This is supported by the notification's reference to the Mines and Minerals (Development and Regulation) Amendment Act, 2015, which established DMFs. **5. Key Provisions / Changes:** * The notification specifies that certain income streams arising to the District Mineral Foundation Trusts will be exempt from income tax. These income streams are: * 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. * Interest received on Excess Fund invested in Term Deposit. * The notification is subject to the following conditions: * The District Mineral Foundation Trust shall not engage in any commercial activity. * The activities and the nature of the specified income shall remain unchanged throughout the financial years. * The Trust shall file a return of income in accordance with the provisions of clause (g) of subsection (4C) of Section 139 of the Income-tax Act, 1961. * The Trust shall file the Audit report along with the Return, duly verified by an accountant as provided in the explanation to section 2882 of the Income-tax Act, 1961, along with a certificate from the chartered accountant that the above conditions are satisfied. * This notification is 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 the Trusts mentioned in column 2 of the schedule. * The notification includes a schedule listing 165 District Mineral Foundation Trusts, their respective states, and PAN. **6. Target Audience and Stakeholders:** Based on the text, the primary target audience and stakeholders include: * **District Mineral Foundation Trusts:** Specifically, the trusts listed in the schedule. * **Leaseholders in the mining sector:** Those contributing to DMFs, paying interest, or incurring penalties. * **Accountants and auditors:** Those responsible for preparing and auditing the financial statements of DMF Trusts. * **Tax authorities:** Responsible for administering and enforcing the Income-tax Act, 1961. **7. Implementation Aspects (Inferred):** * **Responsible agency/bodies:** Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance. * **Procedures:** The notification requires DMF Trusts to file returns of income and audit reports, duly verified by an accountant and certified by a chartered accountant, to ensure compliance with the stipulated conditions. * **Timelines:** The notification is deemed effective from the financial year 2017-2018 and applies to the financial year 2021-2022. **8. Expected Outcomes / Impact of Changes:** * The likely intended outcomes of these changes are: * **Reduced tax burden on DMF Trusts:** Allowing more funds to be used for developmental activities in mining-affected areas. * **Increased compliance:** Ensuring that DMF Trusts operate transparently and adhere to regulatory requirements. * **Enhanced attractiveness for contributions:** Encouraging leaseholders to contribute to DMFs due to the clarity on tax exemptions. **9. Conclusion:** The notification issued by the CBDT regarding income tax exemptions for District Mineral Foundation Trusts is a significant step towards facilitating the efficient operation of these trusts. By clarifying the tax treatment of specified income streams, the notification aims to reduce the tax burden, promote compliance, and encourage contributions, ultimately contributing to the development of mining-affected areas. This analysis provides a concise overview of the key aspects of the notification for affected industries and stakeholders, based solely on the provided text.

Key Entities Referenced

Income-tax Act, 1961: A central act of parliament in India governing income tax. Central Government: The executive authority of the Union of India. District Mineral Foundation Trust: A trust constituted by the government as specified in the schedule to the notification. Mines and Minerals Development and Regulation Amendment Act, 2015: An act that amends the Mines and Minerals (Development and Regulation) Act, 1957. District Mineral Foundation Rules, 2015: Rules pertaining to contribution to District Mineral Foundation. District Mineral Foundation Trust, Balasore, Odisha: A District Mineral Foundation Trust located in Balasore district of Odisha state. District Mineral Foundation Trust, Bhadrak, Odisha: A District Mineral Foundation Trust located in Bhadrak district of Odisha state. District Mineral Foundation Trust, Boudh, Odisha: A District Mineral Foundation Trust located in Boudh district of Odisha state. District Mineral Foundation Trust, Malkangiri, Odisha: A District Mineral Foundation Trust located in Malkangiri district of Odisha state. District Mineral Foundation Trust, Sambalpur, Odisha: A District Mineral Foundation Trust located in Sambalpur district of Odisha state. District Mineral Foundation Trust, Dhenkanal, Odisha: A District Mineral Foundation Trust located in Dhenkanal district of Odisha state. District Mineral Foundation Trust, Gajapati, Odisha: A District Mineral Foundation Trust located in Gajapati district of Odisha state. District Mineral Foundation Trust, Ganjam, Odisha: A District Mineral Foundation Trust located in Ganjam district of Odisha state. District Mineral Foundation Trust, Kendrapara, Odisha: A District Mineral Foundation Trust located in Kendrapara district of Odisha state. District Mineral Foundation Trust, Mayurbhanj, Odisha: A District Mineral Foundation Trust located in Mayurbhanj district of Odisha state. District Mineral Foundation Trust, Nawrangpur, Odisha: A District Mineral Foundation Trust located in Nawrangpur district of Odisha state. District Mineral Foundation Trust, Nayagarh, Odisha: A District Mineral Foundation Trust located in Nayagarh district of Odisha state. District Mineral Foundation Trust, Rayagada, Odisha: A District Mineral Foundation Trust located in Rayagada district of Odisha state. District Mineral Foundation Trust, Subarnapur, Odisha: A District Mineral Foundation Trust located in Subarnapur district of Odisha state. District Mineral Foundation, Cuttack, Odisha: A District Mineral Foundation located in Cuttack district of Odisha state. District Mineral Foundation Trust, DMFT, Jagatsinghpur, Odisha: A District Mineral Foundation Trust located in Jagatsinghpur district of Odisha state. District Mineral Foundation, Kandhamal, Odisha: A District Mineral Foundation located in Kandhamal district of Odisha state. District Mineral Foundation Trust, Khurda, Odisha: A District Mineral Foundation Trust located in Khurda district of Odisha state. District Mineral Foundation Trust, Nuapada, Odisha: A District Mineral Foundation Trust located in Nuapada district of Odisha state. District Mineral Foundation Trust, Puri, Odisha: A District Mineral Foundation Trust located in Puri district of Odisha state. District Mineral Foundation, Deogarh, Odisha: A District Mineral Foundation located in Deogarh district of Odisha state. District Mineral Foundation Trust, Kalahandi, Odisha: A District Mineral Foundation Trust located in Kalahandi district of Odisha state. Srikakulam District Mineral Foundation Trust, Andhra Pradesh: A District Mineral Foundation Trust located in Srikakulam district of Andhra Pradesh state. District Mineral Foundation Trust, Visakhapatnam, Andhra Pradesh: A District Mineral Foundation Trust located in Visakhapatnam district of Andhra Pradesh state. District Mineral Foundation Trust, East Godavari, Andhra Pradesh: A District Mineral Foundation Trust located in East Godavari district of Andhra Pradesh state. Guntur District Mineral Foundation Trust, Andhra Pradesh: A District Mineral Foundation Trust located in Guntur district of Andhra Pradesh state. Prakasam District Mineral Foundation Trust, Andhra Pradesh: A District Mineral Foundation Trust located in Prakasam district of Andhra Pradesh state. SPSR Nellore District Mineral Foundation Trust, Andhra Pradesh: A District Mineral Foundation Trust located in SPSR Nellore district of Andhra Pradesh state. District Mineral Foundation Trust, Chittoor, Andhra Pradesh: A District Mineral Foundation Trust located in Chittoor district of Andhra Pradesh state. YSR District Mineral Foundation Trust, Andhra Pradesh: A District Mineral Foundation Trust located in YSR district of Andhra Pradesh state. District Mineral Foundation Trust, West Godavari, Andhra Pradesh: A District Mineral Foundation Trust located in West Godavari district of Andhra Pradesh state. District Mineral Foundation Trust, Ananthapuram, Andhra Pradesh: A District Mineral Foundation Trust located in Ananthapuram district of Andhra Pradesh state. Vizianagaram District Mineral Foundation Trust, Andhra Pradesh: A District Mineral Foundation Trust located in Vizianagaram district of Andhra Pradesh state. District Mineral Foundation Trust, Krishna, Andhra Pradesh: A District Mineral Foundation Trust located in Krishna district of Andhra Pradesh state. Kurnool District Mineral Foundation Trust, Andhra Pradesh: A District Mineral Foundation Trust located in Kurnool district of Andhra Pradesh state. District Mineral Fund, Gariyabandh, Chhattisgarh: A District Mineral Fund located in Gariyabandh district of Chhattisgarh state. Dhamtari District Mineral Foundation Trust Fund, Chhattisgarh: A District Mineral Foundation Trust Fund located in Dhamtari district of Chhattisgarh state. Jila Khanij Sansthan Nyas Mahasamund, Chhattisgarh: A Jila Khanij Sansthan Nyas located in Mahasamund district of Chhattisgarh state. DMF Rajandgaon, Chhattisgarh: A District Mineral Foundation located in Rajandgaon district of Chhattisgarh state. District Mineral Foundation Trust Bemetara, Chhattisgarh: A District Mineral Foundation Trust located in Bemetara district of Chhattisgarh state. District Mineral Foundation Trust, Kanker, Chhattisgarh: A District Mineral Foundation Trust located in Kanker district of Chhattisgarh state. District Mineral Foundation Trust, Bijapur, Chhattisgarh: A District Mineral Foundation Trust located in Bijapur district of Chhattisgarh state. Korba District Mineral Foundation Trust, Chhattisgarh: A District Mineral Foundation Trust located in Korba district of Chhattisgarh state. Jashpur District Mineral Foundation Trust, Chhattisgarh: A District Mineral Foundation Trust located in Jashpur district of Chhattisgarh state. District Mineral Foundation Patan, Gujarat: A District Mineral Foundation located in Patan district of Gujarat state. District Mineral Foundation Trust, Godda, Jharkhand: A District Mineral Foundation Trust located in Godda district of Jharkhand state. District Mineral Foundation Trust, Pakur, Jharkhand: A District Mineral Foundation Trust located in Pakur district of Jharkhand state. Ramgarh Zila Khanij Foundation Trust, Jharkhand: A Zila Khanij Foundation Trust located in Ramgarh district of Jharkhand state. District Mineral Foundation Trust, Chatra, Jharkhand: A District Mineral Foundation Trust located in Chatra district of Jharkhand state. Deoghar Zila Khanij Foundation Trust, Jharkhand: A Zila Khanij Foundation Trust located in Deoghar district of Jharkhand state. District Mineral Foundation Trust, Ranchi, Jharkhand: A District Mineral Foundation Trust located in Ranchi district of Jharkhand state. District Mineral Foundation Trust, Latehar, Jharkhand: A District Mineral Foundation Trust located in Latehar district of Jharkhand state. District Mineral Foundation Trust, Giridih, Jharkhand: A District Mineral Foundation Trust located in Giridih district of Jharkhand state. District Mineral Foundation Trust, Khunti, Jharkhand: A District Mineral Foundation Trust located in Khunti district of Jharkhand state. District Mineral Foundation Trust, Simdega, Jharkhand: A District Mineral Foundation Trust located in Simdega district of Jharkhand state. District Mineral Foundation Trust, Jamtara, Jharkhand: A District Mineral Foundation Trust located in Jamtara district of Jharkhand state. District Mineral Foundation Trust, Sahibganj, Jharkhand: A District Mineral Foundation Trust located in Sahibganj district of Jharkhand state. District Mineral Foundation Trust, Billari, Karnataka: A District Mineral Foundation Trust located in Billari district of Karnataka state. District Mineral Foundation Trust, Mandya, Karnataka: A District Mineral Foundation Trust located in Mandya district of Karnataka state. District Mineral Foundation Trust, Bidar, Karnataka: A District Mineral Foundation Trust located in Bidar district of Karnataka state. District Mineral Foundation Trust, Chamarajanagar, Karnataka: A District Mineral Foundation Trust located in Chamarajanagar district of Karnataka state. Senior Geologist, Dept. of Mines and Geology, Gadag, Karnataka: A government department official located in Gadag district of Karnataka state. District Mineral Foundation Trust, Haveri, Karnataka: A District Mineral Foundation Trust located in Haveri district of Karnataka state. District Mineral Foundation Trust, Udupi, Karnataka: A District Mineral Foundation Trust located in Udupi district of Karnataka state. District Mineral Foundation Trust, Uttar Kannada, Karnataka: A District Mineral Foundation Trust located in Uttar Kannada district of Karnataka state. District Mineral Foundation Trust, Hassan, Karnataka: A District Mineral Foundation Trust located in Hassan district of Karnataka state. District Mineral Foundation Trust, Mysuru, Karnataka: A District Mineral Foundation Trust located in Mysuru district of Karnataka state. District Mineral Foundation Trust, Bijapur, Karnataka: A District Mineral Foundation Trust located in Bijapur district of Karnataka state. District Mineral Foundation Trust, Kolar, Karnataka: A District Mineral Foundation Trust located in Kolar district of Karnataka state. District Mineral Foundation Trust, Damoh, Madhya Pradesh: A District Mineral Foundation Trust located in Damoh district of Madhya Pradesh state. DMF Singrauli, Madhya Pradesh: A District Mineral Foundation located in Singrauli district of Madhya Pradesh state. DMF Balaghat, Madhya Pradesh: A District Mineral Foundation located in Balaghat district of Madhya Pradesh state. DMF, Chhindwara, Madhya Pradesh: A District Mineral Foundation located in Chhindwara district of Madhya Pradesh state. DMF, Rewa, Madhya Pradesh: A District Mineral Foundation located in Rewa district of Madhya Pradesh state. Satna Jila Khanij Pratishthan, Madhya Pradesh: A Jila Khanij Pratishthan located in Satna district of Madhya Pradesh state. DMF, Shahdol, Madhya Pradesh: A District Mineral Foundation located in Shahdol district of Madhya Pradesh state. Jila Khanij Pratishthan, Narsinghpur, Madhya Pradesh: A Jila Khanij Pratishthan located in Narsinghpur district of Madhya Pradesh state. Anuppur District Mineral Establishment, Madhya Pradesh: A District Mineral Establishment located in Anuppur district of Madhya Pradesh state. DMF CEO Zila Panchayat, Madhya Pradesh: A District Mineral Foundation, CEO of Zila Panchayat located in Madhya Pradesh state. DMF Chhatarpur, Madhya Pradesh: A District Mineral Foundation located in Chhatarpur district of Madhya Pradesh state. DMF Dhar, Madhya Pradesh: A District Mineral Foundation located in Dhar district of Madhya Pradesh state. Sidhi Jila Khanij Pratishthan, Madhya Pradesh: A Jila Khanij Pratishthan located in Sidhi district of Madhya Pradesh state. District Mineral Foundation, Mumbai Sub, Maharashtra: A District Mineral Foundation located in Mumbai Suburban district of Maharashtra state. Jalgaon Jilha Khanij Pratishthan, Maharashtra: A Jilha Khanij Pratishthan located in Jalgaon district of Maharashtra state. Zilla Khanij Pratishthan, Solapur, Maharashtra: A Zilla Khanij Pratishthan located in Solapur district of Maharashtra state. District Mineral Foundation, Parbhani, Maharashtra: A District Mineral Foundation located in Parbhani district of Maharashtra state. Zila Khanij Pratishthan, Osmanabad, Maharashtra: A Zila Khanij Pratishthan located in Osmanabad district of Maharashtra state. District Mineral Foundation, Amravati, Maharashtra: A District Mineral Foundation located in Amravati district of Maharashtra state. District Mineral Foundation, Wardha, Maharashtra: A District Mineral Foundation located in Wardha district of Maharashtra state. District Mineral Foundation Trust, Palghar, Maharashtra: A District Mineral Foundation Trust located in Palghar district of Maharashtra state. District Mineral Foundation Trust, Raigad, Maharashtra: A District Mineral Foundation Trust located in Raigad district of Maharashtra state. District Mineral Foundation Trust, Sindhudurg, Maharashtra: A District Mineral Foundation Trust located in Sindhudurg district of Maharashtra state. District Mineral Foundation Trust, Dhule, Maharashtra: A District Mineral Foundation Trust located in Dhule district of Maharashtra state. District Mineral Foundation Trust, Ahmadnagar, Maharashtra: A District Mineral Foundation Trust located in Ahmadnagar district of Maharashtra state. District Mineral Foundation Trust, Pune, Maharashtra: A District Mineral Foundation Trust located in Pune district of Maharashtra state. District Mineral Foundation Trust, Kolhapur, Maharashtra: A District Mineral Foundation Trust located in Kolhapur district of Maharashtra state. District Mineral Foundation Trust, Aurangabad, Maharashtra: A District Mineral Foundation Trust located in Aurangabad district of Maharashtra state. District Mineral Foundation Trust, Washim, Maharashtra: A District Mineral Foundation Trust located in Washim district of Maharashtra state. District Mineral Foundation Trust, Yavatmal, Maharashtra: A District Mineral Foundation Trust located in Yavatmal district of Maharashtra state. District Mineral Foundation Trust, Chandrapur, Maharashtra: A District Mineral Foundation Trust located in Chandrapur district of Maharashtra state. District Mineral Foundation Trust, Hingoli, Maharashtra: A District Mineral Foundation Trust located in Hingoli district of Maharashtra state. District Mineral Foundation Trust, Jalna, Maharashtra: A District Mineral Foundation Trust located in Jalna district of Maharashtra state. Jhunjhunu DMFT, Rajasthan: A District Mineral Foundation Trust located in Jhunjhunu district of Rajasthan state. Dausa DMFT, Rajasthan: A District Mineral Foundation Trust located in Dausa district of Rajasthan state. Sirohi DMFT, Rajasthan: A District Mineral Foundation Trust located in Sirohi district of Rajasthan state. Jalore DMFT, Rajasthan: A District Mineral Foundation Trust located in Jalore district of Rajasthan state. Sriganganagar DMFT, Rajasthan: A District Mineral Foundation Trust located in Sriganganagar district of Rajasthan state. Churu DMFT, Rajasthan: A District Mineral Foundation Trust located in Churu district of Rajasthan state. Bundi DMFT, Rajasthan: A District Mineral Foundation Trust located in Bundi district of Rajasthan state. Jhalawar DMFT, Rajasthan: A District Mineral Foundation Trust located in Jhalawar district of Rajasthan state. Baran DMFT, Rajasthan: A District Mineral Foundation Trust located in Baran district of Rajasthan state. Udaipur DMFT, Rajasthan: A District Mineral Foundation Trust located in Udaipur district of Rajasthan state. Banswara DMFT, Rajasthan: A District Mineral Foundation Trust located in Banswara district of Rajasthan state. Dungarpur DMFT, Rajasthan: A District Mineral Foundation Trust located in Dungarpur district of Rajasthan state. Pratapgarh DMFT, Rajasthan: A District Mineral Foundation Trust located in Pratapgarh district of Rajasthan state. Ajmer DMFT, Rajasthan: A District Mineral Foundation Trust located in Ajmer district of Rajasthan state. Hanumangarh DMFT, Rajasthan: A District Mineral Foundation Trust located in Hanumangarh district of Rajasthan state. Jaipur DMFT, Rajasthan: A District Mineral Foundation Trust located in Jaipur district of Rajasthan state. Sikar DMFT, Rajasthan: A District Mineral Foundation Trust located in Sikar district of Rajasthan state. Tonk DMFT, Rajasthan: A District Mineral Foundation Trust located in Tonk district of Rajasthan state. Barmer DMFT, Rajasthan: A District Mineral Foundation Trust located in Barmer district of Rajasthan state. Kota DMFT, Rajasthan: A District Mineral Foundation Trust located in Kota district of Rajasthan state. Bhilwara DMFT, Rajasthan: A District Mineral Foundation Trust located in Bhilwara district of Rajasthan state. Chittorgarh DMFT, Rajasthan: A District Mineral Foundation Trust located in Chittorgarh district of Rajasthan state. Dholpur DMFT, Rajasthan: A District Mineral Foundation Trust located in Dholpur district of Rajasthan state. Rajsamand DMFT, Rajasthan: A District Mineral Foundation Trust located in Rajsamand district of Rajasthan state. District Mineral Foundation Trust, Vellore, Tamil Nadu: A District Mineral Foundation Trust located in Vellore district of Tamil Nadu state. Kancheepuram District Mineral Foundation Trust, Tamil Nadu: A District Mineral Foundation Trust located in Kancheepuram district of Tamil Nadu state. District Mineral Foundation Trust, Thiruvannamalai, Tamil Nadu: A District Mineral Foundation Trust located in Thiruvannamalai district of Tamil Nadu state. Assistant Director, Dept. of Geology and Mining, Sivaganga, Tamil Nadu: A government department official located in Sivaganga district of Tamil Nadu state. District Mineral Foundation Trust, Hyderabad, Telangana: A District Mineral Foundation Trust located in Hyderabad district of Telangana state. District Mineral Foundation Trust, Nagarkurnool, Telangana: A District Mineral Foundation Trust located in Nagarkurnool district of Telangana state. District Mineral Foundation Trust, Mulugu, Telangana: A District Mineral Foundation Trust located in Mulugu district of Telangana state. District Mineral Foundation Trust, Mahabubnagar, Telangana: A District Mineral Foundation Trust located in Mahabubnagar district of Telangana state. Department of Mines Geology, Hyderabad District, Telangana: A government department located in Hyderabad district of Telangana state. Zila Khanij Foundation Nyash Haridwar, Uttarakhand: A Zila Khanij Foundation Nyash located in Haridwar district of Uttarakhand state. District Mineral Foundation Trust Tehri, Uttarakhand: A District Mineral Foundation Trust located in Tehri district of Uttarakhand state. District Mineral Foundation Trust, Uttarkashi, Uttarakhand: A District Mineral Foundation Trust located in Uttarkashi district of Uttarakhand state. Zila Khanij Foundaton Nyash Chamoli, Uttarakhand: A Zila Khanij Foundation Nyash located in Chamoli district of Uttarakhand state. Zila Khanij Foundation Nyash Rudrayaprag, Uttarakhand: A Zila Khanij Foundation Nyash located in Rudrayaprag district of Uttarakhand state. District Mineral Foundation Turst DMFT Nainital, Uttarakhand: A District Mineral Foundation Turst DMFT located in Nainital district of Uttarakhand state. District Mineral Foundation Trust DMFT Udhamsingh Nagar, Uttarakhand: A District Mineral Foundation Trust DMFT located in Udhamsingh Nagar district of Uttarakhand state. Zila Khanij Foundation Nyash Champawat, Uttarakhand: A Zila Khanij Foundation Nyash located in Champawat district of Uttarakhand state. Zila Khanij Foundation Nyash Pithoragarh, Uttarakhand: A Zila Khanij Foundation Nyash located in Pithoragarh district of Uttarakhand state. District Mineral Foundation Trust Saharanpur, Uttar Pradesh: A District Mineral Foundation Trust located in Saharanpur district of Uttar Pradesh state. Zila Khanij Foundation Nyas Kheri, Uttar Pradesh: A Zila Khanij Foundation Nyas located in Kheri district of Uttar Pradesh state. Jila Khanij Foundation Nyas Sitapur, Uttar Pradesh: A Jila Khanij Foundation Nyas located in Sitapur district of Uttar Pradesh state. Jila Khanij Foundation Nyas Shamli, Uttar Pradesh: A Jila Khanij Foundation Nyas located in Shamli district of Uttar Pradesh state. Jila Khanij Foundation Nyas Moradabad, Uttar Pradesh: A Jila Khanij Foundation Nyas located in Moradabad district of Uttar Pradesh state. Jila Khanij Foundation Nyas Ghazipur, Uttar Pradesh: A Jila Khanij Foundation Nyas located in Ghazipur district of Uttar Pradesh state. Jalaun District Mineral Foundation Trust, Uttar Pradesh: A District Mineral Foundation Trust located in Jalaun district of Uttar Pradesh state. Kannauj Khanij Foundation Trust, Uttar Pradesh: A Khanij Foundation Trust located in Kannauj district of Uttar Pradesh state. District Mineral Foundation Trust Balrampur, Uttar Pradesh: A District Mineral Foundation Trust located in Balrampur district of Uttar Pradesh state. Zila Khanij Foundation Nyas Gonda, Uttar Pradesh: A Zila Khanij Foundation Nyas located in Gonda district of Uttar Pradesh state. District Mineral Foundation Trust Faizabad, Uttar Pradesh: A District Mineral Foundation Trust located in Faizabad district of Uttar Pradesh state. District Mineral Foundation Trust Basti, Uttar Pradesh: A District Mineral Foundation Trust located in Basti district of Uttar Pradesh state. Zila Khanij Foundation Nyas Azamgarh, Uttar Pradesh: A Zila Khanij Foundation Nyas located in Azamgarh district of Uttar Pradesh state. Zila Khanij Foundation Nyas Bareilly, Uttar Pradesh: A Zila Khanij Foundation Nyas located in Bareilly district of Uttar Pradesh state. Zila Khanij Foundation Nyas Fatehpur, Uttar Pradesh: A Zila Khanij Foundation Nyas located in Fatehpur district of Uttar Pradesh state. District Mineral Foundation Trust Auraiya, Uttar Pradesh: A District Mineral Foundation Trust located in Auraiya district of Uttar Pradesh state. District Mineral Fund Mathura, Uttar Pradesh: A District Mineral Fund located in Mathura district of Uttar Pradesh state. Ghaziabad District Mineral Foundation Trust, Uttar Pradesh: A District Mineral Foundation Trust located in Ghaziabad district of Uttar Pradesh state. Zila Khanij Foundation Nidhi Mainpuri, Uttar Pradesh: A Zila Khanij Foundation Nidhi located in Mainpuri district of Uttar Pradesh state. Zila Khanij Foundation Nyas Firozabad, Uttar Pradesh: A Zila Khanij Foundation Nyas located in Firozabad district of Uttar Pradesh state. Paschim Bhardhaman District Mineral Foundation, West Bengal: A District Mineral Foundation located in Paschim Bhardhaman district of West Bengal state. Ministry of Finance: A ministry in the Government of India responsible for the finances of the country. Department of Revenue: A department under the Ministry of Finance in the Government of India. Central Board of Direct Taxes: A board under the Department of Revenue in the Ministry of Finance in the Government of India.
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रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 xxxGIDHxxx सी.जी.-डी.एxलx.x-GअID.-E1x0xx0 92021-229529 CG-DL-E-10092021-229529 ऄसाधारण EXTRAORDINARY भाग II—खण्ड 3—ईप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 3354] नइ ददल्ली, िक्रु िार, जसतम्ब र 10, 2021/भाद्र 19, 1943 No. 3354] NEW DELHI, FRIDAY, SEPTEMBER 10, 2021/BHADRA 19, 1943 जित्त मत्रं ालय (राजस्ट्ि जिभाग) (केंद्रीय प्रत्यक्ष कर बोडड) ऄजधसचू ना नइ ददल्ली, 10 जसतंबर, 2021 का.अ. 3659(ऄ).—अयकर ऄजधजनयम, 1961(1961 का 43) की धारा 10 के खंड (46) द्वारा प्रदत्त िजियों का प्रयोग करते हुए केंद्र सरकार एतदद्वारा खान एिं खजनज (जिकास एिं जिजनयमन) संिोधन ऄजधजनयम, 2015 (2015 का 10) की धारा 9(ख) के ऄंतगडत प्रदत्त िजियों का प्रयोग करते हुए सरकार द्वारा गठित ’जजला खजनज प्रजतष्ठान न्यास’ जैसा दक आस ऄजधसूचना की ऄनुसूची में जिजनर्ददष्ट ह,ै को ईि खंड के प्रयोजनाथड ईस प्राजधकरण को ईद्भूत होने िाली जनम्नजलजखत जिजनर्ददष्ट अय के संबंध में एक ‘प्राजधकरण की श्रेणी’ के रूप में ऄजधसूजचत करती ह,ै नामतः- (क) खान एिं खजनज (जजला खजनज प्रजतष्ठान को ऄंिदान) जनयमािली, 2015 के ऄनुसार डीएमएफ को पट्टाधारक द्वारा ददया गया ऄंिदान; (ख) जिलंब से दकए गए भुगतान के जलए पट्टाधारकों से प्राप्त ब्याज; (ग) पट्टाधारक पर प्रभाठरत कोइ िाजस्ट्त; (घ) डीएमएफ के ऄंतगडत ईपलब्ध जनजध पर ब्याज से अय; (ङ) बचत बैंक खाते पर प्राप्त ब्याज; और (च) सािजध जमा में जनिेि की गइ ऄजतठरि जनजध पर प्राप्त ब्याज। 5020 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 2. यह ऄजधसूचना ईन ितों के ऄधीन प्रभािी होगी दक प्रत्येक जजला खजनज प्रजतष्ठान न्यास- (क) दकसी भी िाजणजययक गजतजिजध में िाजमल नहीं होगा; (ख) जिजनर्ददष्ट अय की प्रकृजत तथा गजतजिजधयां पूरे जित्त िर्षों के दौरान ऄपठरिर्ततत रहगें ी; और (ग) अयकर ऄजधजनयम, 1961 की धारा 139 की ईपधारा (4ग) के खंड (छ) के प्रािधान के ऄनुसार अय की जििरणी फाइल करेगा। (घ) अयकर ऄजधजनयम, 1961 की धारा 288(2) के स्ट्पष्टीकरण में ददए गए प्रािधान ऄनुसार लेखाकार द्वारा जिजधित सत्याजपत जििरणी के साथ लेखा-परीक्षा ठरपोर्ड फाइल करेगा और साथ ही सनदी लेखाकार से यह प्रमाण पत्र दक ईपयुडि ितें पूरी कर ली गइ ह।ैं 3. यह ऄजधसूचना जनम्नजलजखत ऄनुसूची के कॉलम (2) में ईजल्लजखत न्यासों के संबंध में जित्त िर्षों 2017-2018, 2018-2019, 2019-2020 और 2020-2021 के जलए लागू मानी जाएगी और जित्त िर्षड 2021-2022 के संबंध में लागू होगी। ऄनसु चू ी क्र.स. जजला खजनज प्रजतष्ठान न्यास का नाम रायय पैन (1) (2) (3) (4) 1. जजला खजनज प्रजतष्ठान न्यास, बालासोर ओजडिा AAAGD2762F 2. जजला खजनज प्रजतष्ठान न्यास, भद्रक ओजडिा AAAGD2771A 3. जजला खजनज प्रजतष्ठान न्यास, बौध ओजडिा AADTD5623R 4. जजला खजनज प्रजतष्ठान न्यास, मलकानजगरी ओजडिा AADTD5248G 5. जजला खजनज प्रजतष्ठान न्यास, संबलपुर ओजडिा AADTD5287H 6. जजला खजनज प्रजतष्ठान न्यास, ढैकानाल ओजडिा AADTD5665R 7. जजला खजनज प्रजतष्ठान न्यास, गजपजत ओजडिा AADTG6485G 8. जजला खजनज प्रजतष्ठान न्यास, गंजाम ओजडिा AADTD5746R 9. जजला खजनज प्रजतष्ठान न्यास, केंद्रपाडा ओजडिा AAETK2528F 10. जजला खजनज प्रजतष्ठान न्यास, मयूरभंज ओजडिा AAGTM8219H 11. जजला खजनज प्रजतष्ठान न्यास, निरंगपुर ओजडिा AADTD5586F 12. जजला खजनज प्रजतष्ठान न्यास, नयागढ़ ओजडिा AADTN4597N 13. जजला खजनज प्रजतष्ठान न्यास, रायगढ ओजडिा AADTD5522D 14. जजला खजनज प्रजतष्ठान न्यास, सुबणडपुर ओजडिा ABATS0135K 15. जजला खजनज प्रजतष्ठान, कर्क ओजडिा AADTD5638G 16. जजला खजनज प्रजतष्ठान न्यास, (डीएमएफर्ी), ओजडिा AADTJ7098N जगतससहपुर 17. जजला खजनज प्रजतष्ठान, कंधमाल ओजडिा AADTD6158R 18. जजला खजनज प्रजतष्ठान न्यास, खुरदा ओजडिा AAETK3056A[भाग II—खण् ड 3(ii)] भारत का राजपत्र : ऄसाधारण 3 19. जजला खजनज प्रजतष्ठान न्यास, नुअपाडा ओजडिा AADTD6189J 20. जजला खजनज प्रजतष्ठान न्यास, पुरी ओजडिा AADTD6294Q 21. जजला खजनज प्रजतष्ठान, दिे गढ़ ओजडिा AADTD6705A 22. जजला खजनज प्रजतष्ठान न्यास, कालाहांडी ओजडिा AADTD7226N 23. श्रीकाकुलम जजला खजनज प्रजतष्ठान न्यास अंध्र प्रदिे AAZTS8399D 24. जजला खजनज प्रजतष्ठान न्यास, जििाखापट्नम अंध्र प्रदिे AADTD5567A 25. जजला खजनज प्रजतष्ठान न्यास, पूिी गोदािरी अंध्र प्रदिे AADTD5558P 26. गूंर्ूर जजला खजनज प्रजतष्ठान न्यास अंध्र प्रदिे AADTG6152G 27. प्रकासम जजला खजनज प्रजतष्ठान न्यास अंध्र प्रदिे AAETP4057C 28. एसपीएसअर नेलौर जजला खजनज प्रजतष्ठान न्यास अंध्र प्रदिे AAZTS8057N 29. जजला खजनज प्रजतष्ठान न्यास, जचत्तूर अंध्र प्रदिे AADTD5554B 30. िाइएसअर जजला खजनज प्रजतष्ठान न्यास अंध्र प्रदिे AAATY7710R 31. जजला खजनज प्रजतष्ठान न्यास, पजिमी गोदािरी अंध्र प्रदिे AAAGD2769Q 32. जजला खजनज प्रजतष्ठान न्यास, ऄनंतपुरम अंध्र प्रदिे AADTD5501E 33. जिजयनगरम जजला खजनज प्रजतष्ठान न्यास अंध्र प्रदिे AADTV3321J 34. जजला खजनज प्रजतष्ठान न्यास कृष्णा अंध्र प्रदिे AADTD5632N 35. कुनूडल जजला खजनज प्रजतष्ठान न्यास अंध्र प्रदिे AAETK2399E 36. जजला खजनज फंड, गठरयाबंद छत्तीसगढ़ AAATD1574F 37. धमतरी जजला खजनज प्रजतष्ठान न्यास फंड छत्तीसगढ़ AADTD5636J 38. जजला खजनज संस्ट्थान न्यास महासमंद छत्तीसगढ़ AADTJ6253F 39. डीएमएफ राजंदगांि छत्तीसगढ़ AAETR0654B 40. जजला खजनज प्रजतष्ठान न्यास बेमेतरा छत्तीसगढ़ AADTD5628E 41. जजला खजनज प्रजतष्ठान न्यास, कांकेर छत्तीसगढ़ AAGAJ4747A 42. जजला खजनज प्रजतष्ठान न्यास, बीजापुर छत्तीसगढ़ AAFAD8069E 43. कोरबा जजला खजनज प्रजतष्ठान न्यास छत्तीसगढ़ AAETK2370B 44. जसपुर जजला खजनज प्रजतष्ठान न्यास छत्तीसगढ़ AADTD6273B 45. जजला खजनज प्रजतष्ठान- पार्न गुजरात AADTD6482C 46. जजला खजनज प्रजतष्ठान न्यास, गोड्डा झारखंड AADTD5510H 47. जजला खजनज प्रजतष्ठान न्यास, पाकुर झारखंड AADTD5529J 48. रामगढ़ जजला खजनज प्रजतष्ठान न्यास झारखंड AAETR0701P 49. जजला खजनज प्रजतष्ठान न्यास, चतरा झारखंड AADTD5799A4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 50. दिे घर जजला खजनज प्रजतष्ठान न्यास झारखंड AAAGD2838Q 51. जजला खजनज प्रजतष्ठान न्यास, रांची झारखंड AADTD5593Q 52. जजला खजनज प्रजतष्ठान न्यास, लातेहर झारखंड AABTL9769J 53. जजला खजनज प्रजतष्ठान न्यास, जगरीढ़ीह झारखंड AADTD5763A 54. जजला खजनज प्रजतष्ठान न्यास, खूंर्ी झारखंड AADTD5545J 55. जजला खजनज प्रजतष्ठान न्यास, जसमडेगा झारखंड AAZTS9605C 56. जजला खजनज प्रजतष्ठान न्यास, जामताडा झारखंड AADTD5888L 57. जजला खजनज प्रजतष्ठान न्यास, साजहबगंज झारखंड AADTD5835H 58. जजला खजनज प्रजतष्ठान न्यास, जबल्लारी कनाडर्क AAETB0767D 59. जजला खजनज प्रजतष्ठान न्यास, मंड्या कनाडर्क AAAGD2786F 60. जजला खजनज प्रजतष्ठान न्यास, बीदर कनाडर्क AAETB0739K 61. जजला खजनज प्रजतष्ठान न्यास, चामराजनगर कनाडर्क AACTC6993N 62. िठरष्ठ भूजिज्ञानी, खान और भूजिज्ञान जिभाग का कनाडर्क AADTG6141P कायाडलय, गडग 63. जजला खजनज प्रजतष्ठान न्यास, हािेरी कनाडर्क AACTH2495J 64. जजला खजनज प्रजतष्ठान न्यास, ईडुपी कनाडर्क AABAU8026E 65. जजला खजनज प्रजतष्ठान न्यास, ईत्तर कन्नड कनाडर्क AABTU0406D 66. जजला खजनज प्रजतष्ठान न्यास, हासन कनाडर्क AADTD5835H 67. जजला खजनज प्रजतष्ठान न्यास, मैसुरू कनाडर्क AAGTM8545C 68. जजला खजनज प्रजतष्ठान न्यास, बीजापुर कनाडर्क AADTD5808N 69. जजला खजनज प्रजतष्ठान न्यास, कोलार कनाडर्क AAGK1131K 70. जजला खजनज प्रजतष्ठान न्यास, दमोह मध्य प्रदिे AAALD3040P 71. डीएमएफ ससगरौली मध्य प्रदिे AADTD5609B 72. डीएमएफ बालाघार् मध्य प्रदिे AAAGD2836A 73. डीएमएफ, सछदिाडा मध्य प्रदिे AAAGD2844N 74. डीएमएफ, रीिा मध्य प्रदिे AADTD5846L 75. सतना जजला खजनज प्रजतष्ठान मध्य प्रदिे AAAGS7367F 76. डीएमएफ, िहडोल मध्य प्रदिे AAAGS7108C 77. जजला खजनज प्रजतष्ठान, नरससहपुर मध्य प्रदिे AADTJ6429R 78. ऄनूपपुर जजला खजनज प्रजतष्ठान मध्य प्रदिे AAHTA9656M 79. डीएमएफ सीइओ जजला पंचायत मध्य प्रदिे AAAGD2818L 80. डीएमएफ छतरपुर मध्य प्रदिे AADTD5639H[भाग II—खण् ड 3(ii)] भारत का राजपत्र : ऄसाधारण 5 81. डीएमएफ धार मध्य प्रदिे AAAGD2819M 82. सीधी जजला खजनज प्रजतष्ठान मध्य प्रदिे AAAGS7606H 83. जजला खजनज प्रजतष्ठान, मुम्बइ (ईप) महाराष्ट्र AADTD5513E 84. जलगांि जजला खजनज प्रजतष्ठान महाराष्ट्र AADTJ6217D 85. जजला खजनज प्रजतष्ठान, सोलापुर महाराष्ट्र AAATZ2473L 86. जजला खजनज प्रजतष्ठान, परभनी महाराष्ट्र AADTD5495R 87. जजला खजनज प्रजतष्ठान, ईस्ट्मानाबाद महाराष्ट्र AAATZ2478B 88. जजला खजनज प्रजतष्ठान, ऄमरािती महाराष्ट्र AADTD5543Q 89. जजला खजनज प्रजतष्ठान, िधाड महाराष्ट्र AADTD5497P 90. जजला खजनज प्रजतष्ठान न्यास, पालघर महाराष्ट्र AADTD5796R 91. जजला खजनज प्रजतष्ठान न्यास, रायगढ़ महाराष्ट्र AAAGD2783A 92. जजला खजनज प्रजतष्ठान न्यास, ससधुदगु ड महाराष्ट्र AAAGS7175M 93. जजला खजनज प्रजतष्ठान न्यास, धुले महाराष्ट्र AADTD5874E 94. जजला खजनज प्रजतष्ठान न्यास, ऄहमदनगर महाराष्ट्र AADTD5748B 95. जजला खजनज प्रजतष्ठान न्यास, पुणे महाराष्ट्र AAATZ2552J 96. जजला खजनज प्रजतष्ठान न्यास, कोल्हापुर महाराष्ट्र AADTD5767E 97. जजला खजनज प्रजतष्ठान न्यास, औरंगाबाद महाराष्ट्र AAATZ2546E 98. जजला खजनज प्रजतष्ठान न्यास, िाजिम महाराष्ट्र AAAGD2796M 99. जजला खजनज प्रजतष्ठान न्यास, यितमाल महाराष्ट्र AAAGD2766B 100. जजला खजनज प्रजतष्ठान न्यास, चंद्रपुर महाराष्ट्र AAATZ2482K 101. जजला खजनज प्रजतष्ठान न्यास, सहगोली महाराष्ट्र AAAGD2781C 102. जजला खजनज प्रजतष्ठान न्यास, जालना महाराष्ट्र AAAGD2776H 103. झुंझुनू डीएमएफर्ी राजस्ट्थान AADTJ6242N 104. दौसा डीएमएफर्ी राजस्ट्थान AAAGD2805F 105. जसरोही डीएमएफर्ी राजस्ट्थान AAZTS8691L 106. जालौर डीएमएफर्ी राजस्ट्थान AAAGD2765C 107. श्रीगंगानगर डीएमएफर्ी राजस्ट्थान AAAGG5500L 108. चुरू डीएमएफर्ी राजस्ट्थान AADTD5485B 109. बूंदी डीएमएफर्ी राजस्ट्थान AADTD5468J 110. झालािाड डीएमएफर्ी राजस्ट्थान AADTD5473F 111. बारां डीएमएफर्ी राजस्ट्थान AADTD5472E6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 112. ईदयपुर डीएमएफर्ी राजस्ट्थान AABTU0416B 113. बांसिाडा डीएमएफर्ी राजस्ट्थान AADTD5463D 114. डूंगरपुर डीएमएफर्ी राजस्ट्थान AAAGD2802C 115. प्रतापगढ़ डीएमएफर्ी राजस्ट्थान AAETP4282H 116. ऄजमेर डीएमएफर्ी राजस्ट्थान AAHTA9269J 117. हनुमानगढ़ डीएमएफर्ी राजस्ट्थान AAAGH0936H 118. जयपुर डीएमएफर्ी राजस्ट्थान AADTD5484A 119. सीकर डीएमएफर्ी राजस्ट्थान AAZTS8632H 120. र्ोंक डीएमएफर्ी राजस्ट्थान AADTT8643F 121. बाडमेर डीएमएफर्ी राजस्ट्थान AAAGB1070L 122. कोर्ा डीएमएफर्ी राजस्ट्थान AAETK3179J 123. भीलिाडा डीएमएफर्ी राजस्ट्थान AAETB1366Q 124. जचत्तौडगढ़ डीएमएफर्ी राजस्ट्थान AACTC7245H 125. धोलपुर डीएमएफर्ी राजस्ट्थान AAALD3180A 126. राजसमंद डीएमएफर्ी राजस्ट्थान AAETR1278D 127. जजला खजनज प्रजतष्ठान न्यास, िेल्लोर तजमलनाडू AADTV2703N 128. कांचीपुरम जजला खजनज प्रजतष्ठान न्यास तजमलनाडू AAETK2413R 129. जजला खजनज प्रजतष्ठान न्यास, जतरूिन्नामलाइ तजमलनाडू AADTT8173C 130. सहायक जनदिे क, भूजिज्ञान और खनन जिभाग, कलेक्र्र तजमलनाडू AAZTS8212P कायाडलय, जििगंगा 131. जजला खजनज प्रजतष्ठान न्यास, हदै राबाद तेलंगाना AADTD5496N 132. जजला खजनज प्रजतष्ठान न्यास, नागरकुनूडल तेलंगाना AAAGD2767A 133. जजला खजनज प्रजतष्ठान न्यास, मुलूगु तेलंगाना AAAGD2822G 134. जजला खजनज प्रजतष्ठान न्यास, महबूबनगर तेलंगाना AADTD6334R 135. खान और भूजिज्ञान जिभाग, हदै राबाद जजला तेलंगाना AAAGD2228Q 136. जजला खजनज प्रजतष्ठान न्यास हठरद्वार ईत्तराखंड AAATZ2519B 137. जजला खजनज प्रजतष्ठान न्यास ठर्हरी ईत्तराखंड AADTD5574F 138. जजला खजनज प्रजतष्ठान न्यास, ईत्तरकािी ईत्तराखंड AADTD5573C 139. जजला खजनज प्रजतष्ठान न्यास चमोली ईत्तराखंड AAATZ2510J 140. जजला खजनज प्रजतष्ठान न्यास रुद्रप्रयाग ईत्तराखंड AAATZ2509D 141. जजला खजनज प्रजतष्ठान न्यास (डीएमएफर्ी) नैनीताल ईत्तराखंड AADTD5650J 142. जजला खजनज प्रजतष्ठान न्यास (डीएमएफर्ी) ईधमससह ईत्तराखंड AAFAD9084K[भाग II—खण् ड 3(ii)] भारत का राजपत्र : ऄसाधारण 7 नगर 143. जजला खजनज प्रजतष्ठान न्यास चंपाित ईत्तराखंड AABTU0448F 144. जजला खजनज प्रजतष्ठान न्याि जपथौरागढ़ ईत्तराखंड AABTU0449E 145. जजला खजनज प्रजतष्ठान न्यास सहारनपुर ईत्तर प्रदिे AADTD6422A 146. जजला खजनज प्रजतष्ठान न्यास खीरी ईत्तर प्रदिे AAAGJ0491D 147. जजला खजनज प्रजतष्ठान न्यास सीतापुर ईत्तर प्रदिे AAAGJ0495H 148. जजला खजनज प्रजतष्ठान न्यास िामली ईत्तर प्रदिे AAAGJ0498L 149. जजला खजनज प्रजतष्ठान न्यास मुरादबाद ईत्तर प्रदिे AAAGZ2914H 150. जजला खजनज प्रजतष्ठान न्यास गाजीपुर ईत्तर प्रदिे AAAGZ2913A 151. जालौन जजला खजनज प्रजतष्ठान न्यास ईत्तर प्रदिे AADTJ7285K 152. कन्नौज खजनज प्रजतष्ठान न्यास ईत्तर प्रदिे AAAGK0499L 153. जजला खजनज प्रजतष्ठान न्यास बलरामपुर ईत्तर प्रदिे AADTD6269K 154. जजला खजनज प्रजतष्ठान न्यास गौंडा ईत्तर प्रदिे AAATZ2533R 155. जजला खजनज प्रजतष्ठान न्यास फैजाबाद ईत्तर प्रदिे AADTD6268J 156. जजला खजनज प्रजतष्ठान न्यास बस्ट्ती ईत्तर प्रदिे AADTD6267H 157. जजला खजनज प्रजतष्ठान न्यास अजमगढ़ ईत्तर प्रदिे AAAAZ3496L 158. जजला खजनज प्रजतष्ठान न्यास बरेली ईत्तर प्रदिे AADTJ7042G 159. जजला खजनज प्रजतष्ठान न्यास फतेहपुर ईत्तर प्रदिे AADTJ7071K 160. जजला खजनज प्रजतष्ठान न्यास औरैया ईत्तर प्रदिे AADTD6335Q 161. जजला खजनज कोर्ष मथुरा ईत्तर प्रदिे AADTD6330M 162. गाजजयाबाद जजला खजनज प्रजतष्ठान न्यास ईत्तर प्रदिे AADTG6974A 163. जजला खजनज प्रजतष्ठान जनजध मैनपुरी ईत्तर प्रदिे AADTJ7164K 164. जजला खजनज प्रजतष्ठान न्यास दफरोजाबाद ईत्तर प्रदिे AAATZ2541D 165. पजिमी बधडमान जजला खजनज प्रजतष्ठान पजिम बंगाल AADTP8830C [ऄजधसूचना संख्या 103/2021 फा. सा. 300196/36/2017-अ.का.जन-I] सौरभ जैन, ऄिर सजचि स्ट्पष्टीकरण ज्ञापन प्रमाजणत दकया जाता ह ै दक आस ऄजधसूचना को भूत लजक्षत प्रभाि दने े से दकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पड रहा ह।ै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. Name of DMF Trust State PAN (1) (2) (3) (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[भाग II—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), Odisha AADTJ7098N Jagatsinghpur 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 AAZTS9605C10 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, Karnataka AADTG6141P Gadag 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[भाग II—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, Tamil Nadu AAZTS8212P Collector Office, Sivaganga 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 AAATZ2510J12 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) Uttarakhand AAFAD9084K Udhamsingh Nagar 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.

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