Laws and sections by number or title, due dates, pages, and updates.
The Central Government notifies specified income of the State Legal Service Authority Union Territory Chandigarh under clause (46) of section 10 of the Income-tax Act, 1961. The authority receives this exemption for grants from high courts or national authorities, grants or donations from governments, court order amounts, recruitment application fees, and bank deposit interest. The authority must not engage in commercial activity. The activities and nature of specified income must remain unchanged throughout the financial years. The authority files a return of income under section 139. This notification applies for assessment years 2021-2022, 2022-2023, and 2023-2024.
What you must do
Key dates
Law this touches
Who is affected
Ask about this notification
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 23rd January, 2024
S.O. 328(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, ‘State Legal Service Authority Union Territory Chandigarh’ (PAN: AAAGS1716A), an Authority constituted by the Administrator, Union Territory, Chandigarh under the Legal Services Authority Act, 1987 (Central Act 39 of 1987), in respect of the following specified income arising to the said Authority, as follows:
[Notification No. 15/2024 F. No. 196/18/2020-ITA-I(Part-1)] VIKAS SINGH, Director (ITA-I)
Explanatory Memorandum It is certified that no person is being adversely affected by giving retrospective effect to this notification.
