U/s 10(46) of the Income-tax Act, 1961 Central Government notifies Haryana State Legal Services Authority, constituted by the Government of Haryana under the Legal Services Authorities Act, 1987, in respect of the following specified income arising to that Authority - 94/2017 - Income Tax Act, 1961
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Tax exemption notification under section 10(46): Haryana State Legal Services Authority notified for specified non-commercial income, subject to conditions. Notification under section 10(46) designates Haryana State Legal Services Authority as entitled to exempt specified income comprising NALSA grants for Legal Services Authorities Act purposes, State Government grants or donations, amounts under court orders, recruitment application fees, and interest on deposits, subject to conditions prohibiting commercial activity, maintaining unchanged activities and income character across years, and meeting the statutory return filing obligation. The notification is retrospective to 2015-2016 and 2016-2017 and covers 2017-2018 to 2019-2020.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption notification under section 10(46): Haryana State Legal Services Authority notified for specified non-commercial income, subject to conditions.
Notification under section 10(46) designates Haryana State Legal Services Authority as entitled to exempt specified income comprising NALSA grants for Legal Services Authorities Act purposes, State Government grants or donations, amounts under court orders, recruitment application fees, and interest on deposits, subject to conditions prohibiting commercial activity, maintaining unchanged activities and income character across years, and meeting the statutory return filing obligation. The notification is retrospective to 2015-2016 and 2016-2017 and covers 2017-2018 to 2019-2020.
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