This notification, S.O. 3563(E), issued by the Central Board of Direct Taxes, Ministry of Finance, on November 9, 2017, grants an income tax exemption to the Haryana State Legal Services Authority under clause 46 of section 10 of the Income-tax Act, 1961. The exemption applies to the following income sources: grants from the National Legal Services Authority (NALSA), grants or donations from the Haryana State Government, amounts received under court orders, recruitment application fees, and interest income on deposits.
The notification is subject to the conditions that the Haryana State Legal Services Authority does not engage in commercial activities, that the nature of the specified income and activities remain unchanged, and that it files income tax returns as per clause (g) of subsection (4C) of section 139 of the Income-tax Act, 1961.
The notification is effective retrospectively for the financial years 2015-2016 and 2016-2017, and applies prospectively to the financial years 2017-2018, 2018-2019, and 2019-2020. This notification is issued under F. No. 300196/1/2016-ITA-I, and signed by Deepshikha Sharma, Director.
Key Entities Referenced
Income-tax Act, 1961: A law governing income tax in India, mentioned as the basis for the notification.
Central Board of Direct Taxes: The department under the Ministry of Finance issuing the notification.
Haryana State Legal Services Authority: The entity being notified under the Income-tax Act, 1961, Section 10, clause 46.
Government of Haryana: The state government that constituted the Haryana State Legal Services Authority.
Legal Services Authorities Act, 1987: The law under which the Haryana State Legal Services Authority was constituted.
National Legal Services Authority (NALSA): The Central Authority providing grants to the Haryana State Legal Services Authority.
Ministry of Finance: The government ministry under which the Department of Revenue and Central Board of Direct Taxes operates.
New Delhi: The location where the notification was issued.
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6618 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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[अिधसूचना स.ं 94 /2017/फा. सं. 300196/11/2016-आईटीए-I]
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 9th November, 2017
S.O. 3563(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, the
Haryana State Legal Services Authority, constituted by the Government of Haryana under the Legal Services
Authorities Act, 1987, in respect of the following specified income arising to that Authority, namely:—
(a) grants received from Central Authority i.e. National Legal Services Authority (NALSA) for the
purposes of The Legal Service Authorities Act, 1987;
(b) grants or donations received from the State Government of Haryana;
(c) amount received under the orders of Courts;
(d) fee received as recruitment application fees; and
(e) interest income earned on deposits.
2. This notification shall be effective subject to the conditions that Haryana State Legal Services
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 deemed to have been applied for the financial Years 2015-2016 &
2016-2017 and shall apply with respect to the financial years 2017-2018, 2018-2019 and 2019-2020.
[Notification No. 94/2017/F. No. 300196/11/2016-ITA-I]
DEEPSHIKHA SHARMA, Director
Explanatory Memorandum : It is certified that no person is being adversely affected by giving retrospective
effect to this notification.
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.