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    <title>Exemption from specified income U/s 10(46) of IT Act 1961 – &#039;District Legal Service Authority&#039;</title>
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    <description>Notification designates District Legal Service Authority constituted by the Government of Haryana as a class of body under clause (46) of section 10, exempting specified incomes: grants from judicial and legal services authorities, grants or donations from Central or State Government, amounts under court orders, recruitment application fees, and interest on bank deposits. The exemption is conditional on no commercial activity, unchanged activities and nature of income during the financial years, and filing returns per clause (g) of sub section (4C) of section 139. It applies to assessment years 2024 25 to 2028 29 and lists the covered authorities and PANs.</description>
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      <description>Notification designates District Legal Service Authority constituted by the Government of Haryana as a class of body under clause (46) of section 10, exempting specified incomes: grants from judicial and legal services authorities, grants or donations from Central or State Government, amounts under court orders, recruitment application fees, and interest on bank deposits. The exemption is conditional on no commercial activity, unchanged activities and nature of income during the financial years, and filing returns per clause (g) of sub section (4C) of section 139. It applies to assessment years 2024 25 to 2028 29 and lists the covered authorities and PANs.</description>
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