Granting Tax Exemption to District Legal Service Authority, Jind in respect of the specified Income under Section 10(46) of the Income-tax Act, 1961 and section 536(2)(a)/(b) of the Income-tax Act, 2025 - 92/2026 - Income-Tax Act, 2025
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Specified income tax exemption protects legal services authority grants, court receipts, application fees and deposit interest subject to compliance conditions. Tax exemption under section 10(46) of the Income-tax Act, 1961 is notified for specified income of District Legal Service Authority, Jind, including statutory-purpose grants and donations, court-ordered amounts, recruitment application fees, and bank-deposit interest. The exemption requires the authority to refrain from commercial activity, keep its activities and specified income unchanged, and file its income-tax return as required. Non-compliance may attract penal action and withdrawal of exemption. The notification has retrospective application for the 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.
Specified income tax exemption protects legal services authority grants, court receipts, application fees and deposit interest subject to compliance conditions.
Tax exemption under section 10(46) of the Income-tax Act, 1961 is notified for specified income of District Legal Service Authority, Jind, including statutory-purpose grants and donations, court-ordered amounts, recruitment application fees, and bank-deposit interest. The exemption requires the authority to refrain from commercial activity, keep its activities and specified income unchanged, and file its income-tax return as required. Non-compliance may attract penal action and withdrawal of exemption. The notification has retrospective application for the stated assessment years.
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