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    <title>Tax Exemption on Specified Income of &quot;District Legal Service Authority’, Karnal&quot; U/s 10(46) of Income-tax Act, 1961</title>
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    <description>Tax exemption was notified under clause (46) of section 10 of the Income-tax Act, 1961 for District Legal Service Authority, Karnal, for specified income including grants, donations, court-ordered amounts, recruitment application fees, and bank interest. The exemption is subject to non-engagement in commercial activity, unchanged activities and income character, and filing of return under section 139(4C)(g), with retrospective and prospective application for the stated assessment years.</description>
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      <description>Tax exemption was notified under clause (46) of section 10 of the Income-tax Act, 1961 for District Legal Service Authority, Karnal, for specified income including grants, donations, court-ordered amounts, recruitment application fees, and bank interest. The exemption is subject to non-engagement in commercial activity, unchanged activities and income character, and filing of return under section 139(4C)(g), with retrospective and prospective application for the stated assessment years.</description>
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