Income tax exemption for legal services authority income covers grants, fees, deposits, and compliance conditions. Exemption from income tax is notified for District Legal Services Authority, Panipat under clause (46) of section 10 of the Income-tax Act, 1961 in respect of specified income, including grants from legal aid authorities, government grants or donations, amounts received under court order or from other sources, recruitment application fees, and interest on bank deposits. The notification is subject to conditions that the Authority must not engage in commercial activity, must keep its activities and income profile unchanged, and must file returns in the prescribed manner.