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    <title>U/s 10(46) of IT Act 1961 - Central Government notifies &quot; District Mineral Foundation Trust &quot; in respect of the specified income arising to that Trust</title>
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    <description>Central Government notifies District Mineral Foundation Trusts as a class of authority under section 10(46) to exempt specified receipts - contributions by leaseholders, interest for late payment, penalties, interest on DMF funds including savings and term deposits - subject to conditions: no commercial activity, unchanged activities and income character across years, statutory return filing and audited report with a chartered accountant&#039;s certificate; notification applies retrospectively to specified assessment years and to listed Trusts.</description>
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      <description>Central Government notifies District Mineral Foundation Trusts as a class of authority under section 10(46) to exempt specified receipts - contributions by leaseholders, interest for late payment, penalties, interest on DMF funds including savings and term deposits - subject to conditions: no commercial activity, unchanged activities and income character across years, statutory return filing and audited report with a chartered accountant&#039;s certificate; notification applies retrospectively to specified assessment years and to listed Trusts.</description>
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