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The Central Government, under the powers of section 10(46) of the Income-tax Act, 1961, has exempted specified income of the District Legal Service Authorities in Haryana from taxation. This exemption applies to grants, donations, court-ordered amounts, recruitment application fees, and interest on bank deposits received by these authorities. The exemption is conditional on the authorities refraining from commercial activities, maintaining consistent income nature, and filing income returns as per section 139(4C)(g). The notification applies retrospectively from assessment year 2024-25 and prospectively through 2028-29. This measure recognizes the District Legal Service Authorities as a class of bodies entitled to tax exemption for specified income, reinforcing their non-commercial and statutory role without adversely affecting any party.
The Central Government, under the powers of section 10(46) of the Income-tax Act, 1961, has exempted specified income of the District Legal Service Authorities in Haryana from taxation. This exemption applies to grants, donations, court-ordered amounts, recruitment application fees, and interest on bank deposits received by these authorities. The exemption is conditional on the authorities refraining from commercial activities, maintaining consistent income nature, and filing income returns as per section 139(4C)(g). The notification applies retrospectively from assessment year 2024-25 and prospectively through 2028-29. This measure recognizes the District Legal Service Authorities as a class of bodies entitled to tax exemption for specified income, reinforcing their non-commercial and statutory role without adversely affecting any party.
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