Exemption from specified income U/s 10(46) of IT Act 1961 – 'District Legal Service Authority' - 110/2024 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 110/2024 New Delhi, the 11th October, 2024 S.O. 4401(E). In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, District Legal Service Authority as specified in the Schedule to this notification, constituted by Government of Haryana for every District in the State of Haryana in exercise of powers conferred by sub-section (1) of section 9 of the Legal Services Authorities Act, 1987 (Central Act No. 39 of 1987), as a class of body in respect of the following specified income arising to that body, namely: (a) Grants received from the Punjab and Haryana High Court, Central Authority i.e. National Legal Services Authority and State Authority i.e. Haryana State Legal Services Authority for the purposes of the Legal Services Authorities Act, 1987; (b) Grants or donation received from the Central Government or the State Government of Haryana for the purpose of the Legal Services Authorities Act, 1987; (c) Amount received under the order of the Court; (d) Fee received as recruitment application fee; and (e) Interest earned on bank deposits. 2. This notification shall be effective subject to the conditions that each of the District Legal Service Authority- (a) shall not engage in any commercial activity; (b) activities and the nature of the specified income shall remain unchanged throughout the financial years; and (c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961. 3. This notification shall be applicable for assessment years 2024-2025, 2025-2026, 2026-2027, 2027-2028 and 2028-2029 relevant for financial year 2023-2024, 2024-2025, 2025-2026, 2026-2027 and 2027-2028 respectively. SCHEDULE S. No. (1) Name of the Authority (2) PAN (3) 1 District Legal Service Authority, Rohtak AAAGC0050M 2 District Legal Service Authority, Yamunanagar AAALD1012D 3 District Legal Service Authority, Narnaul AAALD1000D 4 District Legal Service Authority, Jhajjar AAAGC0059C 5 District Legal Service Authority, Rewari AAAGD0044A 6 District Legal Service Authority, Sonipat AAAGD0077R 7 District Legal Service Authority, Kaithal AAALC0928M 8 District Legal Service Authority, Ambala AAAGD0075P 9 District Legal Service Authority, Sirsa AAALD1006F [F. No. 300196/64/2018-ITA-I (Pt.1] VIKAS SINGH, Director (ITA-I)