Tax exemption for legal services authority applies to specified income, subject to non-commercial activity, return filing, and continuity conditions. Tax exemption under Schedule III read with section 11 of the Income-tax Act, 2025 is notified for the District Legal Services Authority, Charkhi Dadri in respect of specified grants, government grants or donations, court-ordered amounts, recruitment application fees and bank-deposit interest. The exemption for tax year 2026-27 requires that the authority undertake no commercial activity, file its income-tax return as prescribed, and keep its activities and specified-income nature unchanged. Non-compliance results in withdrawal of exemption and proceedings under the Act.