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<h1>Chandigarh's State Legal Service Authority Gains Tax Exemption u/s 10(46) of Income-tax Act.</h1> The Central Government has notified the 'State Legal Service Authority Union Territory Chandigarh' for exemption under section 10(46) of the Income-tax Act, 1961. This exemption applies to specified income, including grants from the Punjab and Haryana High Court, donations from government bodies, court-ordered amounts, recruitment fees, and interest on bank deposits. The Authority must not engage in commercial activities, maintain the nature of its income, and file returns per section 139(4C). The notification applies retrospectively to assessment years 2021-2022, 2022-2023, and 2023-2024, with no adverse effects on any person.