Exemption from specified income: District Legal Service Authority incomes exempted subject to non commercial and filing conditions. Notification under section 10(46) of the Income-tax Act designates District Legal Service Authority in Haryana as a class of body exempt in respect of specified income: grants from judicial and legal services authorities, grants or donations from central or state government for Legal Services Authorities Act purposes, amounts under court orders, recruitment application fees, and interest on bank deposits. Exemption is subject to conditions: no commercial activity, unchanged activities and nature of specified income across financial years, and filing returns as per clause (g) of sub-section (4C) of section 139. Applicability is for assessment years 2024-2025 to 2028-2029; a Schedule lists the authorities and PANs.
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Exemption from specified income: District Legal Service Authority incomes exempted subject to non commercial and filing conditions.
Notification under section 10(46) of the Income-tax Act designates District Legal Service Authority in Haryana as a class of body exempt in respect of specified income: grants from judicial and legal services authorities, grants or donations from central or state government for Legal Services Authorities Act purposes, amounts under court orders, recruitment application fees, and interest on bank deposits. Exemption is subject to conditions: no commercial activity, unchanged activities and nature of specified income across financial years, and filing returns as per clause (g) of sub-section (4C) of section 139. Applicability is for assessment years 2024-2025 to 2028-2029; a Schedule lists the authorities and PANs.
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