**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.