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6
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 10th September, 2020
S.O. 3088(E).—In exercise of the powers conferred by clause (46) of section 10 of the Income-tax
Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause,
‘District Mineral Foundation Trust’ as specified in the schedule to this notification, constituted by
Government in exercise of powers conferred under section 9(B) of the Mines and Minerals (Development
and Regulation) Amendment Act, 2015 (10 of 2015) as a ‘class of Authority’, in respect of the following
specified income arising to that Authority, namely :-
(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 assessment year 2018-2019 and
2019-2020 and shall apply with respect to the assessment years 2020-2021, 2021-2022 and 2022-2023 in
respect of Trusts mentioned in column (2) of the below mentioned schedule.
SCHEDULE
S.No.
(1)
Name of DMF Trust
(2)
State
(3)
PAN
(4)
1.
Thiruvananthapuram DMF Trust
Kerala
AADTT6908R
2.
Kollam DMF Trust
Kerala
AAETK0275D
3.
Pathanamthitta DMF Trust
Kerala
AAETP2630F
4.
Alappuzha DMF Trust
Kerala
AAHTA3454R
5.
Kottayam DMF Trust
Kerala
AAETK0791N
6.
Idukki DMF Trust
Kerala
AABTI7182J
7.
Ernakulam DMF Trust
Kerala
AABTE0066H
8.
Thirissur DMF Trust
Kerala
AADTT5950D
9.
Palakkad DMF Trust
Kerala
AAETP1053E
10.
Malappuram DMF Trust
Kerala
AAGTM2917C
11.
Wayanad DMF Trust
Kerala
AAATW5648L
12.
Kozhikode DMF Trust
Kerala
AADTK9219Q
13.
Kannur DMF Trust
Kerala
AADTK8977D
14.
Kasargod DMF Trust
Kerala
AADTK9569P
[भागII—खण् ड 3(ii)]
भारत का राजपत्र : असाधारण
7
15.
District Mineral Foundation – Ahmedabad
Gujarat
AACTD7233J
16.
District Mineral Foundation – Amreli
Gujarat
AADTD0695F
17.
District Mineral Foundation – Anand
Gujarat
AACTD6849C
18.
District Mineral Foundation – Aravali
Gujarat
AADTD0940R
19.
District Mineral Foundation – Banaskantha
Gujarat
AAEAD4162H
20.
District Mineral Foundation – Bharuch
Gujarat
AACTD6719P
21.
District Mineral Foundation – Bhavnagar
Gujarat
AACTD7183P
22.
District Mineral Foundation – Botad
Gujarat
AACTD7181R
23.
District Mineral Foundation – Chhotaudepur
Gujarat
AACTD6718N
24.
District Mineral Foundation – Dahod
Gujarat
AADTD0364R
25.
District Mineral Foundation – Devbhumi (Dwarka)
Gujarat
AADTD1475H
26.
District Mineral Foundation – Gandhinagar
Gujarat
AACTD9523H
27.
District Mineral Foundation – Girsomnath
Gujarat
AACTD8000B
28.
District Mineral Foundation – Jamnagar
Gujarat
AADTD0696G
29.
District Mineral Foundation – Junagadh
Gujarat
AACTD9473A
30.
District Mineral Foundation – Kachchh
Gujarat
AACTD8743M
31.
District Mineral Foundation – Kheda
Gujarat
AACTD6850D
32.
District Mineral Foundation – Mahesana
Gujarat
AADTD0366P
33.
District Mineral Foundation – Mahisagar
Gujarat
AACTD9229Q
34.
District Mineral Foundation – Morbi
Gujarat
AACTD8422F
35.
District Mineral Foundation – Narmada
Gujarat
AACTD6717D
36.
District Mineral Foundation – Navsari
Gujarat
AADTD0694E
37.
District Mineral Foundation – Panchmahal
Gujarat
AACTD8414F
38.
District Mineral Foundation – Porbandar
Gujarat
AACTD8483G
39.
District Mineral Foundation – Rajkot
Gujarat
AACTD8989K
40.
District Mineral Foundation – Sabarkantha
Gujarat
AADTD0367N
41.
District Mineral Foundation – Surat
Gujarat
AACTD8978L
42.
District Mineral Foundation – Surendranagar
Gujarat
AACTD7993H
43.
District Mineral Foundation – Tapi
Gujarat
AACTD8979M
44.
District Mineral Foundation – Vadodara
Gujarat
AACTD6439L
45.
District Mineral Foundation – Valsad
Gujarat
AADTD0728P
46.
District Mineral Fund Trust, Raipur
Chhattisgarh
AAETR0345K
47.
District Mineral Foundation Trust, Balodabazar-Bhatapara
Chhattisgarh
AAETB0697A
48.
District Mineral Fund Kabirdham
Chhattisgarh
AADTD5418J
49.
District Mineral Foundation Trust Durg
Chhattisgarh
AADTD5269P
50.
Balod Jila Khanij Sansthan Nyas
Chhattisgarh
AAETB0372J
51.
Bastar District Mineral Foundation Trust
Chhattisgarh
AAETB0452H
52.
Narayanpur District Mineral Foundation Trust
Chhattisgarh
AADTN4401F
53.
Kondagaon District Mineral Foundation Trust
Chhattisgarh
AAETK2162R
54.
District Mineral Foundation Trust Fund- Dantewada
Chhattisgarh
AADTD5163C
55.
Sukma District Mineral Foundation Trust
Chhattisgarh
AAZTS5178G
56.
Bilaspur District Mineral Foundation Trust
Chhattisgarh
AAETB0402H
57.
Mungeli District Mineral Foundation Trust
Chhattisgarh
AAGTM7090J
58.
District Mineral Foundation Trust Janjgir-Champa
Chhattisgarh
AADTJ5906F
59.
Raigarh DMF Dept.
Chhattisgarh
AADTD5349J
60.
District Mineral Foundation Trust Surguja
Chhattisgarh
AADTD5440L
61.
District Mineral Foundation Trust Fund-Balrampur
Chhattisgarh
AADTD5305N
62.
District Mineral Foundation Trust, Surajpur
Chhattisgarh
AADTD5257B
63.
Korea District Mineral Foundation Trust
Chhattisgarh
AADTD5306R
64.
Dhanbad Zila Khanij Foundation Trust
Jharkhand
AADTD2230J
8
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
65.
DMFT Hazaribagh
Jharkhand
AACTH0485Q
66.
Chitradurga District Mineral Foundation Trust
Karnataka
AACTC4052A
67.
Bagalkot District Mineral Foundation Trust
Karnataka
AAETB0303P
68.
District Mineral Foundation Trust, Tumkur
Karnataka
AADTT8112F
69.
District Mineral Foundation Trust, Devangere
Karnataka
AADTD5466G
70.
District Mineral Foundation Trust, Belagavi
Karnataka
AADTB8686N
71.
District Mineral Foundation Trust, Kalaburagi
Karnataka
AADTK8582G
72.
District Mineral Foundation Trust, Chikkamaggaluru
Karnataka
AACTC7071K
73.
District Mineral Foundation Trust, Shivmoga
Karnataka
AAZTS7890P
74.
District Mineral Foundation Trust, Koppal
Karnataka
AAETK2039D
75.
District Mineral Foundation Trust, Bengaluru Rural
Karnataka
AADTB5311N
76.
District Mineral Foundation Trust, Bengaluru Urban
Karnataka
AADTB5434G
77.
District Mineral Foundation Trust, Chikballpur
Karnataka
AACTC7079B
78.
District Mineral Foundation Trust, Dakshin Kannad
Karnataka
AADTD5453B
79.
District Mineral Foundation Trust Dharwad
Karnataka
AADTD5446N
80.
District Mineral Foundation Trust, Kodagu
Karnataka
AAETK2194D
81.
District Mineral Foundation Trust, Raichur
Karnataka
AAAGR1188K
82.
District Mineral Foundation Trust, Ramanagara
Karnataka
AAETR0266R
83.
District Mineral Foundation Trust, Yadgir
Karnataka
AAATY7689M
84.
District Mineral Foundation Trust, Nagpur
Maharashtra
AACTD8934E
85.
District Mineral Foundation Trust, Nashik
Maharashtra
AAEAD4782B
86.
Angul District Mineral Foundation
Odisha
AAALD1844M
87.
District Mineral Foundation Bolangir
Odisha
AADTD5136D
88.
District Mineral Foundation, Bargarh
Odisha
AAAGD2712F
89.
District Mineral Foundation Trust, Jajpur
Odisha
AADTD2632E
90.
District Mineral Foundation, Jharsuguda
Odisha
AADTD1294Q
91.
District Mineral Foundation, Keonjhar
Odisha
AAAGD2339C
92.
District Mineral Foundation, Koraput
Odisha
AAPFD8437K
93.
District Mineral Foundation, Sundargarh
Odisha
AADTD0841P
94.
Alwar DMFT
Rajasthan
AAAGD2695B
95.
DMFT Bikaner
Rajasthan
AAAGD2495M
96.
Nagour DMFT
Rajasthan
AADTD5426C
97.
Ariyalur District Mineral Foundation Trust
Tamil Nadu
AAHTA9239N
98.
Coimbatore District Mineral Foundation Trust
Tamil Nadu
AACTC2202J
99.
District Mineral Foundation Trust, Coddalore
Tamil Nadu
AACTD8447N
100.
Dharmapuri District Mineral Foundation Trust
Tamil Nadu
AADTD5447P
101.
Mineral Foundation Trust, DINDIGUL
Tamil Nadu
AADTD5401D
102.
Erode District Mineral Foundation Trust
Tamil Nadu
AABTE0874H
103.
District Mineral Foundation Trust, Kanniyakumari
Tamil Nadu
AACTD9609E
104.
District Mineral Foundation Trust, Karur
Tamil Nadu
AADTK2965P
105.
Krishnagiri District Mineral Foundation Trust
Tamil Nadu
AADTK9141K
106.
Namakkal District Mineral Foundation Trust
Tamil Nadu
AADTN2416Q
107.
District Mineral Foundation Trust, Pudukkottai
Tamil Nadu
AADTD5460A
108.
Ramnathapuram District Mineral Foundation Trust
Tamil Nadu
AADTD5459M
109.
Salem District Mineral Foundation Trust
Tamil Nadu
AAUTS6809B
110.
District Mineral Foundation Trust Theni
Tamil Nadu
AADTT8117A
111.
District Mineral Foundation Trust, Tirunelveli
Tamil Nadu
AADTD4490N
112.
District Mineral Foundation Trust, Tiruvallur
Tamil Nadu
AADTD2995C
113.
District Mineral Foundation Trust, Vilupuram
Tamil Nadu
AACTV7257N
114.
District Mineral Foundation Trust, Virdhunagar
Tamil Nadu
AADTD4359G
[भागII—खण् ड 3(ii)]
भारत का राजपत्र : असाधारण
9
115.
District Mineral Foundation Trust Madurai
Tamil Nadu
AAFAD7917H
116.
Nagapattinam District Mineral Foundation Trust
Tamil Nadu
AADTN4428J
117.
Perambalur District Mineral Foundation Trust
Tamil Nadu
AAETP4055A
118.
Thanjavur District Mineral Foundation Trust
Tamil Nadu
AADTT8134H
119.
District Mineral Foundation Trust
Tamil Nadu
AADTD5503G
120.
Thiruvarur District Mineral Foundation Trust
Tamil Nadu
AADTT8133A
121.
District Mineral Foundation Trust, Trichy
Tamil Nadu
AADTT8144K
122.
Mineral Foundation Trust, Tirupur
Tamil Nadu
AADTT8119Q
123.
District Mineral Foundation Trust Adilabad
Telangana
AADTD5129Q
124.
District Mineral Foundation Trust Kumurambheem-Asifabad
Telangana
AADTD5323Q
125.
District Mineral Foundation Trust Nirmal
Telangana
AADTD4721C
126.
District Mineral Foundation Trust Mancherial
Telangana
AADTD4641H
127.
District Mineral Foundation Trust Nizamabad
Telangana
AADTD5380R
128.
District Mineral Foundation Trust Kamareddy District
Telangana
AADTD5210E
129.
District Mineral Foundation Trust Medak
Telangana
AADTD5386K
130.
District Mineral Foundation Trust Sangareddy
Telangana
AADTD4820G
131.
District Mineral Foundation Trust Siddipet
Telangana
AAAGS1434F
132.
District Mineral Foundation Trust Wanaparthy
Telangana
AADTD5259R
133.
District Mineral Foundation Trust Jogulamba-Gadwal
Telangana
AADTD5182H
134.
District Mineral Foundation Trust Vikarabad
Telangana
AACTD9800B
135.
District Mineral Foundation Trust Rangareddy
Telangana
AADTD4743N
136.
District Mineral Foundation Trust Medchal-Malkajgiri
Telangana
AADTD5045P
137.
District Mineral Foundation Trust Yadadri-Bhongir
Telangana
AADTD5348K
138.
District Mineral Foundation Trust Nalgonda
Telangana
AAAGD2743Q
139.
District Mineral Foundation Trust Suryapet
Telangana
AADTD4695D
140.
District Mineral Foundation Trust Jangaon
Telangana
AADTD5301J
141.
District Mineral Foundation Trust Warangal Rural
Telangana
AAAGD2723C
142.
District Mineral Foundation Trust Warangal Urban
Telangana
AAAGD2723C
143.
District Mineral Foundation Trust Mahabubabad
Telangana
AADTD5071F
144.
District Mineral Foundation Trust Jayashankar-Bhupalpally
Telangana
AAAGD2746M
145.
District Mineral Foundation Trust Karimnagar District
Telangana
AADTD4622J
146.
District Mineral Foundation Trust Jagitial
Telangana
AQBPJ5572D
147.
District Mineral Foundation Trust, Peddapalli
Telangana
AADTD5280A
148.
District Mineral Foundation Trust Rajanna-Siricilla
Telangana
AAAGD2764D
149.
District Mineral Foundation Trust Khammam District
Telangana
AADTD5159L
150.
District Mineral Foundation Trust Bhadradri-Kothagudam
Telangana
AADTD5332P
151.
District Mineral Foundation Trust Dehradun
Uttarakhand
AAATU8583C
[Notification No. 73/2020/F. No. 300196/36/2017-ITA-I]
PRAJNA PARAMITA, Director
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification.
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.
