https://www.taxtmi.com/notifications?id=136535 Notification under clause (46) of section 10 of the Income-tax Act designates District Mineral Foundation Trusts constituted under section 9B of the Mines and Minerals Amendment Act as a class of Authority for specified income: leaseholder contributions under the DMF Rules, interest and penalties from leaseholders, interest on DMF funds, savings account interest, and interest on excess funds in term deposits. The designation is subject to conditions: no commercial activity, unchanged activities and income across years, filing income-tax returns per clause (g) of sub-section (4C) of section 139, and filing an audited return with a chartered accountant's certificate. en-us Fri, 10 Sep 2021 00:00:00 +0530 Fri, 10 Sep 2021 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=136535 Notification under clause (46) of section 10 of the Income-tax Act designates District Mineral Foundation Trusts constituted under section 9B of the Mines and Minerals Amendment Act as a class of Authority for specified income: leaseholder contributions under the DMF Rules, interest and penalties from leaseholders, interest on DMF funds, savings account interest, and interest on excess funds in term deposits. The designation is subject to conditions: no commercial activity, unchanged activities and income across years, filing income-tax returns per clause (g) of sub-section (4C) of section 139, and filing an audited return with a chartered accountant's certificate. Notifications Income Tax Fri, 10 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=136535