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    <title>Tax Exemption on Specified Income of ‘High Court Legal Services Committee’ from U/s 10(46A).</title>
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    <description>Notification under section 10(46) notifies the High Court Legal Services Committee (PAN AAAAH6532R) as exempt in respect of specified income: costs imposed by the Punjab &amp; Haryana High Court; grants received from Central and State Governments, government agencies and other authorities for purposes of the Legal Services Authorities Act, 1987; and interest on bank deposits. The exemption is conditional on absence of commercial activity, unchanged activities and income nature, and filing returns under clause (g) of sub-section (4C) of section 139. The notification is retrospective for certain assessment years and applies to subsequent assessment years as specified.</description>
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