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CBDT02 Aug 2026notificationPrepared by Complied AI

Notification of District Legal Services Authority, Charkhi Dadri for Income Tax Exemption

Official title

notification no. 105/2026 f. no. 300196/1/2026 ita i / so 4309 e notification schedule iii table sl no 36 read with section 11 of the income tax act 2025 30 of 2025 in the case of district legal service authority charkhi dadri

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What changed

The Central Board of Direct Taxes has notified the District Legal Services Authority, Charkhi Dadri, for the purposes of Schedule III (Table: Sl. No. 36) read with section 11 of the Income-tax Act, 2025. This notification grants tax exemption on specified income, including grants from the Punjab and Haryana High Court, National Legal Services Authority, Haryana State Legal Services Authority, and the Central or State Government. Other exempt income includes court-ordered amounts, recruitment application fees, and bank interest. The exemption is subject to the authority not engaging in commercial activities, filing income tax returns as prescribed, and maintaining the nature of its activities and income. Non-compliance will lead to the withdrawal of the exemption and initiation of proceedings under the Act.

Who is affected
  • District Legal Services Authority, Charkhi Dadri
Required action
  • The authority must not engage in any commercial activity.
  • The authority must file a return of income in accordance with section 263(9)(c)(xiii) of the Act.
Key dates
  • Notification date and effective date — 02 Aug 2026
  • Applicable tax year
Consequences
  • Failure to comply with specified conditions results in the withdrawal of the tax exemption and initiation of proceedings under the Act.

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Source details

Source
Central Board of Direct Taxes / Income Tax Department
Type
notification
Published by source
02 Aug 2026
Document number
105/2026
Issuing division
Central Board of Direct Taxes
Effective date
02 Aug 2026
Coverage area
direct-tax

Document text

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[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 3rd August, 2026

S.O. 4309(E).— In exercise of the powers conferred by Schedule III [Table: Sl. No. 36] read with section 11 of the Income-tax Act, 2025 (30 of 2025), (hereinafter referred to as the said Act), the Central Government hereby notifies for the purposes of the said clause, ‘District Legal Services Authority, Charkhi Dadri’ (PAN AAAGD1414N), an Authority constituted by the State Government of Haryana under the Legal Services Authorities Act, 1987 (39 of 1987), in respect of the following specified income arising to the said authority namely :-

(a) grants received from the Punjab and the Haryana High Court, the Central Authority i.e. the National Legal Services Authority and State Authority i.e., Haryana State Legal Servies Authority for the purpose of the Legal Services Authorities Act, 1987(39 of 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(39 of 1987); (c ) amount received under the order of the Court; (d) fees received as recruitment application fee; and (e) interest earned on bank deposits.

  1. This notification shall be effective subject to the conditions that ‘District Legal Service Authority, Charkhi Dadri’ (PAN AAAGD1414N):-

(a) shall not engage in any commercial activity; (b) shall file return of income in accordance with the provision of clause (c)(xiii) of sub-section (9) of section 263 of the said Act; and. (c) activities and the nature of the specified income shall remain unchanged throughout the tax years.

  1. Failure to comply with the conditions specified in paragraph 2 shall result in withdrawal of exemption under Schedule III [Table: Sl. No. 36] read with section 11 and initiation of proceedings under the said Act.

  2. This notification shall be applicable for the tax year 2026-27.

[Notification No. 105/2026/F. No. 300196/1/2026-ITA-I] HARDEV SINGH, Under Secy.

Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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