Tax exemption for specified legal services income depends on non-commercial activity, prescribed return filing, and unchanged income nature. Tax exemption under section 11 of the Income-tax Act, 2025, read with Schedule III, applies to specified grants, government donations, court-ordered amounts, recruitment application fees and bank-deposit interest of the District Legal Service Authority, Jind, for the tax year 2026-27. The Authority must not engage in commercial activity, must file its income-tax return as prescribed, and must maintain unchanged activities and the nature of specified income. Non-compliance leads to withdrawal of exemption and initiation of proceedings under the Act.