Specified income of the District Legal Service Authority, Jind...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing.
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Specified income of the District Legal Service Authority, Jind is exempt under section 10(46) of the Income-tax Act, 1961, preserved for relevant proceedings under the transitional provisions of the Income-tax Act, 2025. The exemption covers grants and donations for Legal Services Authorities Act purposes, court-ordered amounts, recruitment application fees, and bank-deposit interest. It applies retrospectively for the notified assessment years. Eligibility requires that the Authority undertake no commercial activity, retain the same activities and nature of specified income, and file its income-tax return as required. Non-compliance may trigger penal action and withdrawal of the exemption.
Note: It is a system-generated summary and is for quick reference only.