https://www.taxtmi.com/notifications?id=144795 Notification grants exemption under section 10(46) of the Income-tax Act, 1961 to the State Legal Service Authority, Union Territory, Chandigarh for specified receipts: grants from the Punjab and Haryana High Court and National Legal Services Authority; grants/donations from Central or State Governments for the Legal Services Authorities Act; amounts under court orders; recruitment application fees; and interest on bank deposits. Exemption is conditional on no commercial activity, unchanged activities and income nature, and filing returns under clause (g) of sub-section (4C) of section 139; non-compliance may attract penalties and withdrawal. The notification has retrospective and forward application for stated assessment years. en-us Wed, 28 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144795 Notification grants exemption under section 10(46) of the Income-tax Act, 1961 to the State Legal Service Authority, Union Territory, Chandigarh for specified receipts: grants from the Punjab and Haryana High Court and National Legal Services Authority; grants/donations from Central or State Governments for the Legal Services Authorities Act; amounts under court orders; recruitment application fees; and interest on bank deposits. Exemption is conditional on no commercial activity, unchanged activities and income nature, and filing returns under clause (g) of sub-section (4C) of section 139; non-compliance may attract penalties and withdrawal. The notification has retrospective and forward application for stated assessment years. Notifications Income Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144795