Tax exemption for District Legal Service Authority income notified with compliance conditions and specified income categories under the Income-tax Act. Tax exemption was notified under clause (46) of section 10 of the Income-tax Act, 1961 for District Legal Service Authority, Karnal, for specified income including grants, donations, court-ordered amounts, recruitment application fees, and bank interest. The exemption is subject to non-engagement in commercial activity, unchanged activities and income character, and filing of return under section 139(4C)(g), with retrospective and prospective application for the stated assessment years.