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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.
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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.
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.
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