U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘District Legal Service Authority’ constituted by Government of Haryana for every District in the State of Haryana in exercise of powers conferred by sub-section (1) of section 9 of the Legal Services Authorities Act, 1987 (Central Act No. 39 of 1987), as a ‘class of body’ in respect of the specified income arising to that body - 70/2018 - Income Tax

Tax exemption for District Legal Service Authorities: specified grants, donations, court receipts and interest exempt subject to conditions.

Central Government notifies District Legal Service Authorities in Haryana as a class of body under section 10(46) of the Income-tax Act, 1961, exempting specified income: grants from High Court, National and State Legal Services Authorities; grants or donations from Central or State Government for Legal Services Authorities purposes; amounts under court orders; recruitment application fees; and interest on these receipts. Exemption is subject to conditions: no commercial activity, unchanged nature of activities and specified income across financial years, and filing of returns under clause (g) of sub-section (4C) of section 139. The notification applies from assessment year 2018-19 through 2022-23 and the Schedule lists the named authorities with PANs.