https://www.taxtmi.com/notifications?id=140879 District Mineral Foundation Trusts constituted under the Mines and Minerals Amendment Act, 2015 are notified as a class of authority eligible for exemption under clause (46) of section 10, covering contributions by leaseholders, late payment interest from leaseholders, penalties charged to leaseholders, interest on DMF funds, savings account interest, and interest on excess funds in term deposits, subject to conditions prohibiting commercial activity, requiring unchanged activities and income nature across financial years, and mandated income tax return filing; applicability is set retrospectively for the stated assessment year and for specified subsequent assessment years for Trusts listed in the schedule. en-us Wed, 04 Oct 2023 00:00:00 +0530 Thu, 05 Oct 2023 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140879 District Mineral Foundation Trusts constituted under the Mines and Minerals Amendment Act, 2015 are notified as a class of authority eligible for exemption under clause (46) of section 10, covering contributions by leaseholders, late payment interest from leaseholders, penalties charged to leaseholders, interest on DMF funds, savings account interest, and interest on excess funds in term deposits, subject to conditions prohibiting commercial activity, requiring unchanged activities and income nature across financial years, and mandated income tax return filing; applicability is set retrospectively for the stated assessment year and for specified subsequent assessment years for Trusts listed in the schedule. Notifications Income Tax Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140879