Tax exemption for legal services authority covers grants, court receipts, fees and bank interest, subject to compliance conditions. Tax exemption under section 10(46) is notified for CJM cum District Legal Services Authority, Fatehabad, in respect of specified grants, donations, court-received amounts, recruitment application fees and bank interest. The exemption applies subject to conditions that the Authority does not engage in commercial activity, keeps its activities and the nature of its specified income unchanged, and files return of income under section 139(4C)(g). Non-compliance may lead to penal action and withdrawal of the exemption.