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Tax Exemption on Specified Income of 'State Legal Service Authority Union Territory, Chandigarh' U/s 10(46) of Income-tax Act, 1961 - 15/2026 - Income Tax Act, 1961
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Tax exemption for State Legal Service Authority Chandigarh on specified grants, fees, court awards and interest, subject to conditions. Notification grants exemption under section 10(46) of the Income-tax Act, 1961 to the State Legal Service Authority, Union Territory, Chandigarh for specified receipts: grants from the Punjab and Haryana High Court and National Legal Services Authority; grants/donations from Central or State Governments for the Legal Services Authorities Act; amounts under court orders; recruitment application fees; and interest on bank deposits. Exemption is conditional on no commercial activity, unchanged activities and income nature, and filing returns under clause (g) of sub-section (4C) of section 139; non-compliance may attract penalties and withdrawal. The notification has retrospective and forward application for stated assessment years.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax exemption for State Legal Service Authority Chandigarh on specified grants, fees, court awards and interest, subject to conditions.
Notification grants exemption under section 10(46) of the Income-tax Act, 1961 to the State Legal Service Authority, Union Territory, Chandigarh for specified receipts: grants from the Punjab and Haryana High Court and National Legal Services Authority; grants/donations from Central or State Governments for the Legal Services Authorities Act; amounts under court orders; recruitment application fees; and interest on bank deposits. Exemption is conditional on no commercial activity, unchanged activities and income nature, and filing returns under clause (g) of sub-section (4C) of section 139; non-compliance may attract penalties and withdrawal. The notification has retrospective and forward application for stated assessment years.
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