Case law › Notifications › 2021 › Notification No. 103/2021 [F. No.300196/36/2017-ITA-I] / SO 3659(E)

Notification 10 September 2021

Notification No. 103/2021 [F. No.300196/36/2017-ITA-I] / SO 3659(E)

8 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]

What this is

Notification No. 103/2021 [F. No.300196/36/2017-ITA-I] / SO 3659(E) was published on 10 September 2021. Its subject is 8 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)].

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.9	s.9
s.10	s.11, s.19
s.139	s.2, s.263, s.349
s.288	s.515

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 10th September, 2021

S.O. 3659(E).—In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, 'District Mineral Foundation Trust' as specified in the schedule to this notification, constituted by Government in exercise of powers conferred under section 9(B) of the Mines and Minerals (Development and Regulation) Amendment Act, 2015 (10 of 2015) as a 'class of Authority', in respect of the following specified income arising to that Authority, namely :-

(a) Contribution by lease Holder to DMF as per the Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015;

(b) Interest received from lease holders for late payment;

(c) Any Penalty charged to lease holder;

(d) Income from Interest on fund available under DMF;

(e) Interest received on Saving Bank Accounts; and

(f) Interest received on Excess Fund invested in Term Deposit.

2. This notification shall be effective subject to the conditions that each of the District Mineral Foundation Trust-

(a) shall not engage in any commercial activity;

(b) activities and the nature of the specified income shall remain unchanged throughout the financial years; and

(c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961.

(d) shall file the Audit report along with the Return, duly verified by the accountant as provided in explanation to section 288(2) of the Income-tax Act, 1961 along with a certificate from the chartered accountant that the above conditions are satisfied.

3. This notification shall be deemed to have been applied for the financial years 2017-2018, 2018-2019, 2019-2020, 2020-2021 and shall apply with respect to the financial year 2021-2022 in respect of Trusts mentioned in column (2) of the below mentioned schedule.

SCHEDULE

| S.No. (1) | Name of DMF Trust (2) | State (3) | PAN (4) |
|-----------|----------------------|----------|--------|
| 1. | District Mineral Foundation Trust, Balasore | Odisha | AAAGD2762F |
| 2. | District Mineral Foundation Trust, Bhadrak | Odisha | AAAGD2771A |
| 3. | District Mineral Foundation Trust, Boudh | Odisha | AADTD5623R |
| 4. | District Mineral Foundation Trust, Malkangiri | Odisha | AADTD5248G |
| 5. | District Mineral Foundation Trust, Sambalpur | Odisha | AADTD5287H |
| 6. | District Mineral Foundation Trust, Dhenkanal | Odisha | AADTD5665R |
| 7. | District Mineral Foundation Trust, Gajapati | Odisha | AADTG6485G |
| 8. | District Mineral Foundation Trust, Ganjam | Odisha | AADTD5746R |
| 9. | District Mineral Foundation Trust, Kendrapara | Odisha | AAETK2528F |
| 10. | District Mineral Foundation Trust, Mayurbhanj | Odisha | AAGTM8219H |
| 11. | District Mineral Foundation Trust, Nawrangpur | Odisha | AADTD5586F |
| 12. | District Mineral Foundation Trust, Nayagarh | Odisha | AADTN4597N |
| 13. | District Mineral Foundation Trust, Rayagada | Odisha | AADTD5522D |
| 14. | District Mineral Foundation Trust, Subarnapur | Odisha | ABATS0135K |
| 15. | District Mineral Foundation, Cuttack | Odisha | AADTD5638G |
| 16. | District Mineral Foundation Trust, (DMFT), Jagatsinghpur | Odisha | AADTJ7098N |
| 17. | District Mineral Foundation, Kandhamal | Odisha | AADTD6158R |
| 18. | District Mineral Foundation Trust, Khurda | Odisha | AAETK3056A |
| 19. | District Mineral Foundation Trust, Nuapada | Odisha | AADTD6189J |
| 20. | District Mineral Foundation Trust, Puri | Odisha | AADTD6294Q |
| 21. | District Mineral Foundation, Deogarh | Odisha | AADTD6705A |
| 22. | District Mineral Foundation Trust, Kalahandi | Odisha | AADTD7226N |
| 23. | Srikakulam District Mineral Foundation Trust | Andhra Pradesh | AAZTS8399D |
| 24. | District Mineral Foundation Trust, Visakhapatnam | Andhra Pradesh | AADTD5567A |
| 25. | District Mineral Foundation Trust, East Godavari | Andhra Pradesh | AADTD5558P |
| 26. | Guntur District Mineral Foundation Trust | Andhra Pradesh | AADTG6152G |
| 27. | Prakasam District Mineral Foundation Trust | Andhra Pradesh | AAETP4057C |
| 28. | SPSR Nellore District Mineral Foundation Trust | Andhra Pradesh | AAZTS8057N |
| 29. | District Mineral Foundation Trust, Chittoor | Andhra Pradesh | AADTD5554B |
| 30. | YSR District Mineral Foundation Trust | Andhra Pradesh | AAATY7710R |
| 31. | District Mineral Foundation Trust, West Godavari | Andhra Pradesh | AAAGD2769Q |
| 32. | District Mineral Foundation Trust, Ananthapuram | Andhra Pradesh | AADTD5501E |
| 33. | Vizianagaram District Mineral Foundation Trust | Andhra Pradesh | AADTV3321J |
| 34. | District Mineral Foundation Trust Krishna | Andhra Pradesh | AADTD5632N |
| 35. | Kurnool District Mineral Foundation Trust | Andhra Pradesh | AAETK2399E |
| 36. | District Mineral Fund, Gariyabandh | Chhattisgarh | AAATD1574F |
| 37. | Dhamtari District Mineral Foundation Trust Fund | Chhattisgarh | AADTD5636J |
| 38. | Jila Khanij Sansthan Nyas Mahasamund | Chhattisgarh | AADTJ6253F |
| 39. | DMF Rajandgaon | Chhattisgarh | AAETR0654B |
| 40. | District Mineral Foundation Trust Bemetara | Chhattisgarh | AADTD5628E |
| 41. | District Mineral Foundation Trust, Kanker | Chhattisgarh | AAGAJ4747A |
| 42. | District Mineral Foundation Trust, Bijapur | Chhattisgarh | AAFAD8069E |
| 43. | Korba District Mineral Foundation Trust | Chhattisgarh | AAETK2370B |
| 44. | Jashpur District Mineral Foundation Trust | Chhattisgarh | AADTD6273B |
| 45. | District Mineral Foundation- Patan | Gujarat | AADTD6482C |
| 46. | District Mineral Foundation Trust, Godda | Jharkhand | AADTD5510H |
| 47. | District Mineral Foundation Trust, Pakur | Jharkhand | AADTD5529J |
| 48. | Ramgarh Zila Khanij Foundation Trust | Jharkhand | AAETR0701P |
| 49. | District Mineral Foundation Trust, Chatra | Jharkhand | AADTD5799A |
| 50. | Deoghar Zila Khanij Foundation Trust | Jharkhand | AAAGD2838Q |
| 51. | District Mineral Foundation Trust, Ranchi | Jharkhand | AADTD5593Q |
| 52. | District Mineral Foundation Trust, Latehar | Jharkhand | AABTL9769J |
| 53. | District Mineral Foundation Trust, Giridih | Jharkhand | AADTD5763A |
| 54. | District Mineral Foundation Trust, Khunti | Jharkhand | AADTD5545J |
| 55. | District Mineral Foundation Trust, Simdega | Jharkhand | AAZTS9605C |
| 56. | District Mineral Foundation Trust, Jamtara | Jharkhand | AADTD5888L |
| 57. | District Mineral Foundation Trust, Sahibganj | Jharkhand | AADTD5835H |
| 58. | District Mineral Foundation Trust, Billari | Karnataka | AAETB0767D |
| 59. | District Mineral Foundation Trust, Mandya | Karnataka | AAAGD2786F |
| 60. | District Mineral Foundation Trust, Bidar | Karnataka | AAETB0739K |
| 61. | District Mineral Foundation Trust, Chamarajanagar | Karnataka | AACTC6993N |
| 62. | O/o the Senior Geologist, Dept. of Mines and Geology, Gadag | Karnataka | AADTG6141P |
| 63. | District Mineral Foundation Trust, Haveri | Karnataka | AACTH2495J |
| 64. | District Mineral Foundation Trust, Udupi | Karnataka | AABAU8026E |
| 65. | District Mineral Foundation Trust, Uttar Kannada | Karnataka | AABTU0406D |
| 66. | District Mineral Foundation Trust, Hassan | Karnataka | AADTD5835H |
| 67. | District Mineral Foundation Trust, Mysuru | Karnataka | AAGTM8545C |
| 68. | District Mineral Foundation Trust, Bijapur | Karnataka | AADTD5808N |
| 69. | District Mineral Foundation Trust, Kolar | Karnataka | AAGK1131K |
| 70. | District Mineral Foundation Trust, Damoh | Madhya Pradesh | AAALD3040P |
| 71. | DMF Singrauli | Madhya Pradesh | AADTD5609B |
| 72. | DMF Balaghat | Madhya Pradesh | AAAGD2836A |
| 73. | DMF, Chhindwara | Madhya Pradesh | AAAGD2844N |
| 74. | DMF, Rewa | Madhya Pradesh | AADTD5846L |
| 75. | Satna Jila Khanij Pratishthan | Madhya Pradesh | AAAGS7367F |
| 76. | DMF, Shahdol | Madhya Pradesh | AAAGS7108C |
| 77. | Jila Khanij Pratishthan, Narsinghpur | Madhya Pradesh | AADTJ6429R |
| 78. | Anuppur District Mineral Establishment | Madhya Pradesh | AAHTA9656M |
| 79. | DMF CEO Zila Panchayat | Madhya Pradesh | AAAGD2818L |
| 80. | DMF Chhatarpur | Madhya Pradesh | AADTD5639H |
| 81. | DMF Dhar | Madhya Pradesh | AAAGD2819M |
| 82. | Sidhi Jila Khanij Pratishthan | Madhya Pradesh | AAAGS7606H |
| 83. | District Mineral Foundation, Mumbai (Sub) | Maharashtra | AADTD5513E |
| 84. | Jalgaon Jilha Khanij Pratishthan | Maharashtra | AADTJ6217D |
| 85. | Zilla Khanij Pratishthan, Solapur | Maharashtra | AAATZ2473L |
| 86. | District Mineral Foundation, Parbhani | Maharashtra | AADTD5495R |
| 87. | Zila Khanij Pratishthan, Osmanabad | Maharashtra | AAATZ2478B |
| 88. | District Mineral Foundation, Amravati | Maharashtra | AADTD5543Q |
| 89. | District Mineral Foundation, Wardha | Maharashtra | AADTD5497P |
| 90. | District Mineral Foundation Trust, Palghar | Maharashtra | AADTD5796R |
| 91. | District Mineral Foundation Trust, Raigad | Maharashtra | AAAGD2783A |
| 92. | District Mineral Foundation Trust, Sindhudurg | Maharashtra | AAAGS7175M |
| 93. | District Mineral Foundation Trust, Dhule | Maharashtra | AADTD5874E |
| 94. | District Mineral Foundation Trust, Ahmadnagar | Maharashtra | AADTD5748B |
| 95. | District Mineral Foundation Trust, Pune | Maharashtra | AAATZ2552J |
| 96. | District Mineral Foundation Trust, Kolhapur | Maharashtra | AADTD5767E |
| 97. | District Mineral Foundation Trust, Aurangabad | Maharashtra | AAATZ2546E |
| 98. | District Mineral Foundation Trust, Washim | Maharashtra | AAAGD2796M |
| 99. | District Mineral Foundation Trust, Yavatmal | Maharashtra | AAAGD2766B |
| 100. | District Mineral Foundation Trust, Chandrapur | Maharashtra | AAATZ2482K |
| 101. | District Mineral Foundation Trust, Hingoli | Maharashtra | AAAGD2781C |
| 102. | District Mineral Foundation Trust, Jalna | Maharashtra | AAAGD2776H |
| 103. | Jhunjhunu DMFT | Rajasthan | AADTJ6242N |
| 104. | Dausa DMFT | Rajasthan | AAAGD2805F |
| 105. | Sirohi DMFT | Rajasthan | AAZTS8691L |
| 106. | Jalore DMFT | Rajasthan | AAAGD2765C |
| 107. | Sriganganagar DMFT | Rajasthan | AAAGG5500L |
| 108. | Churu DMFT | Rajasthan | AADTD5485B |
| 109. | Bundi DMFT | Rajasthan | AADTD5468J |
| 110. | Jhalawar DMFT | Rajasthan | AADTD5473F |
| 111. | Baran DMFT | Rajasthan | AADTD5472E |
| 112. | Udaipur DMFT | Rajasthan | AABTU0416B |
| 113. | Banswara DMFT | Rajasthan | AADTD5463D |
| 114. | Dungarpur DMFT | Rajasthan | AAAGD2802C |
| 115. | Pratapgarh DMFT | Rajasthan | AAETP4282H |
| 116. | Ajmer DMFT | Rajasthan | AAHTA9269J |
| 117. | Hanumangarh DMFT | Rajasthan | AAAGH0936H |
| 118. | Jaipur DMFT | Rajasthan | AADTD5484A |
| 119. | Sikar DMFT | Rajasthan | AAZTS8632H |
| 120. | Tonk DMFT | Rajasthan | AADTT8643F |
| 121. | Barmer DMFT | Rajasthan | AAAGB1070L |
| 122. | Kota DMFT | Rajasthan | AAETK3179J |
| 123. | Bhilwara DMFT | Rajasthan | AAETB1366Q |
| 124. | Chittorgarh DMFT | Rajasthan | AACTC7245H |
| 125. | Dholpur DMFT | Rajasthan | AAALD3180A |
| 126. | Rajsamand DMFT | Rajasthan | AAETR1278D |
| 127. | District Mineral Foundation Trust, Vellore | Tamil Nadu | AADTV2703N |
| 128. | Kancheepuram District Mineral Foundation Trust | Tamil Nadu | AAETK2413R |
| 129. | District Mineral Foundation Trust, Thiruvannamalai | Tamil Nadu | AADTT8173C |
| 130. | Assistant Director, Dept. of Geology and Mining, Collector Office, Sivaganga | Tamil Nadu | AAZTS8212P |
| 131. | District Mineral Foundation Trust, Hyderabad | Telangana | AADTD5496N |
| 132. | District Mineral Foundation Trust, Nagarkurnool | Telangana | AAAGD2767A |
| 133. | District Mineral Foundation Trust, Mulugu | Telangana | AAAGD2822G |
| 134. | District Mineral Foundation Trust, Mahabubnagar | Telangana | AADTD6334R |
| 135. | Department of Mines & Geology, Hyderabad District | Telangana | AAAGD2228Q |
| 136. | Zila Khanij Foundation Nyash Haridwar | Uttarakhand | AAATZ2519B |
| 137. | District Mineral Foundation Trust Tehri | Uttarakhand | AADTD5574F |
| 138. | District Mineral Foundation Trust, Uttarkashi | Uttarakhand | AADTD5573C |
| 139. | Zila Khanij Foundaton Nyash Chamoli | Uttarakhand | AAATZ2510J |
| 140. | Zila Khanij Foundation Nyash Rudrayaprag | Uttarakhand | AAATZ2509D |
| 141. | District Mineral Foundation Turst (DMFT) Nainital | Uttarakhand | AADTD5650J |
| 142. | District Mineral Foundation Trust (DMFT) Udhamsingh Nagar | Uttarakhand | AAFAD9084K |
| 143. | Zila Khanij Foundation Nyash Champawat | Uttarakhand | AABTU0448F |
| 144. | Zila Khanij Foundation Nyash Pithoragarh | Uttarakhand | AABTU0449E |
| 145. | District Mineral Foundation Trust Saharanpur | Uttar Pradesh | AADTD6422A |
| 146. | Zila Khanij Foundation Nyas Kheri | Uttar Pradesh | AAAGJ0491D |
| 147. | Jila Khanij Foundation Nyas Sitapur | Uttar Pradesh | AAAGJ0495H |
| 148. | Jila Khanij Foundation Nyas Shamli | Uttar Pradesh | AAAGJ0498L |
| 149. | Jila Khanij Foundation Nyas Moradabad | Uttar Pradesh | AAAGZ2914H |
| 150. | Jila Khanij Foundation Nyas Ghazipur | Uttar Pradesh | AAAGZ2913A |
| 151. | Jalaun District Mineral Foundation Trust | Uttar Pradesh | AADTJ7285K |
| 152. | Kannauj Khanij Foundation Trust | Uttar Pradesh | AAAGK0499L |
| 153. | District Mineral Foundation Trust Balrampur | Uttar Pradesh | AADTD6269K |
| 154. | Zila Khanij Foundation Nyas Gonda | Uttar Pradesh | AAATZ2533R |
| 155. | District Mineral Foundation Trust Faizabad | Uttar Pradesh | AADTD6268J |
| 156. | District Mineral Foundation Trust Basti | Uttar Pradesh | AADTD6267H |
| 157. | Zila Khanij Foundation Nyas Azamgarh | Uttar Pradesh | AAAAZ3496L |
| 158. | Zila Khanij Foundation Nyas Bareilly | Uttar Pradesh | AADTJ7042G |
| 159. | Zila Khanij Foundation Nyas Fatehpur | Uttar Pradesh | AADTJ7071K |
| 160. | District Mineral Foundation Trust Auraiya | Uttar Pradesh | AADTD6335Q |
| 161. | District Mineral Fund Mathura | Uttar Pradesh | AADTD6330M |
| 162. | Ghaziabad District Mineral Foundation Trust | Uttar Pradesh | AADTG6974A |
| 163. | Zila Khanij Foundation Nidhi Mainpuri | Uttar Pradesh | AADTJ7164K |
| 164. | Zila Khanij Foundation Nyas Firozabad | Uttar Pradesh | AAATZ2541D |
| 165. | Paschim Bhardhaman District Mineral Foundation | West Bengal | AADTP8830C |

[Notification No. 103/2021 F. No.300196/36/2017-ITA-I]

SOURABH JAIN, Under Secy.

Explanatory Memorandum

It is certified that no person is being adversely affected by giving retrospective effect to this notification.

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Circular No. 5/2026 — Circular No. 5 of 2026 12 May 2026
Notification No. 28/2026 [F. No. 300196/7/2026-ITA-I] / SO 1535(E) — Ministry of Finance 24 March 2026
Notification No. 17/2026 [F. No. 300196/64/2018-ITA-I(Part-1)] / SO 571(E) — Ministry of Finance 5 February 2026
Notification No. 115/2025 [F. No. 300196/64/2018-ITA-I(Part-1)] / S.O. 3204(E) — Ministry of Finance 14 July 2025
Notification No. 119/2024 [F. No. 300196/64/2018-ITA-I (Pt.1)] / SO 4982(E) — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 19 November 2024
Notification No. 110/2024 [F. No. 300196/64/2018-ITA-I (Pt.1)] / SO 4401(E) — Ministry of Finance 11 October 2024

← Notification No. 105/2021 [F. No. 370149/158/2021-TPL] / GSR 623(E) · Notification No. 104/2021 [F. No. 370149/158/2021-TPL] / SO 3678(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.