Executive Summary:
This notification, S.O. 5367E, issued by the Central Board of Direct Taxes on October 22, 2018, designates District Legal Service Authorities in Haryana as bodies under Section 10(46) of the Income-tax Act, 1961. This applies to specified income, including grants, donations, court-ordered amounts, fees, and interest earned. The notification is effective retrospectively for the assessment year 2018-19 and applies prospectively to assessment years 2019-20 through 2022-23.
Key Points / Main Content:
Designation and Scope:
* District Legal Service Authorities in Haryana are notified under Section 10(46) of the Income-tax Act, 1961.
* This notification applies to authorities constituted by the Government of Haryana for every district in the state.
Specified Income:
* Includes grants from the Punjab and Haryana High Court, National Legal Services Authority, and Haryana State Legal Services Authority.
* Covers grants or donations from the Central Government or the State Government of Haryana.
* Includes amounts received under court orders.
* Covers fees received as recruitment application fees.
* Includes interest earned on the above income sources.
Conditions for Effectiveness:
* Each District Legal Service Authority must not engage in any commercial activity.
* Activities and the nature of the specified income must remain unchanged throughout the financial years.
* Each authority must file income tax returns as per Section 139(4C)(g) of the Income-tax Act, 1961.
Applicability:
* The notification applies retrospectively for the assessment year 2018-19.
* It also applies to the assessment years 2019-20, 2020-21, 2021-22, and 2022-23.
Schedule:
* Lists 21 District Legal Service Authorities with their respective PANs.
Impact Analysis:
District Legal Service Authorities in Haryana:
* Impact: Designated as bodies eligible for income tax exemptions on specified income under Section 10(46) of the Income-tax Act, 1961, subject to conditions.
* Action Required: Ensure no engagement in commercial activity, maintain consistent activities and income nature, and file income tax returns according to Section 139(4C)(g) of the Income-tax Act, 1961.
Central Board of Direct Taxes (CBDT):
* Impact: Responsible for implementing and overseeing the notification.
Government of Haryana:
* Impact: The notification applies to District Legal Service Authorities constituted by them.
Income Tax Department:
* Impact: Must recognize and process income tax filings from the mentioned authorities based on this notification.
Key Entities Referenced
Income-tax Act, 1961: A central act of India, referenced in the context of clause 46 of section 10.
Central Board of Direct Taxes: The issuing authority of the notification, under the Department of Revenue, Ministry of Finance.
District Legal Service Authority: The primary entity being notified under section 10 of the Income-tax Act, 1961.
Government of Haryana: The state government that constituted the District Legal Service Authorities.
Legal Services Authorities Act, 1987: A central act that provides the legal framework for the establishment and functioning of legal services authorities.
Punjab and Haryana High Court: A source of grants for the District Legal Service Authorities.
National Legal Services Authority: Central Authority that is a source of grants for the District Legal Service Authorities.
Haryana State Legal Services Authority: State Authority that is a source of grants for the District Legal Service Authorities.
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EXTRAORDINARY
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((((ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वववव ििििववववभभभभाााागगगग))))
((((कककक(cid:12)(cid:12)(cid:12)(cid:12)(cid:13)(cid:13)(cid:13)(cid:13)ीीीीयययय (cid:16)(cid:16)(cid:16)(cid:16)(cid:17)(cid:17)(cid:17)(cid:17)यययय(cid:18)(cid:18)(cid:18)(cid:18) ककककरररर बबबबोोोोडडडड))(cid:22)(cid:22)))(cid:22)(cid:22)
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6)ली, 22 अ(cid:9) तूबर, 2018
ककककाााा....आआआआ.... 5555333366667777((((अअअअ))))....—आयकर अिधिनयम, 1961 (1961 का 43) क(cid:14) धारा 10 के खंड (46) (cid:18)ारा (cid:19)द(cid:20) शि(cid:23)य(cid:25) का
(cid:19)योग करत े (cid:29)ए, क(cid:31) सरकार एतद(cid:18)ारा उ(cid:23) खंड के उ&े’य क(cid:14) प)ू त हते ,ु ह,रयाणा सरकार (cid:18)ारा ह,रयाणा रा.य के (cid:19)/येक
िजल ेके िलए ग,ठत ‘िजला कानूनी सेवा (cid:19)ािधकरण (िडि45(cid:9)ट लीगल स)वस अथो,रटी)’, कानूनी सेवा (cid:19)ािधकरण अिधिनयम,
1987 के (क(cid:31) ीय अिधिनयम सं. 1987 का 39) ख@ड 9 के उपख@ड (1) (cid:18)ारा (cid:19)द(cid:20) शि(cid:23)य(cid:25) का (cid:19)योग करत े (cid:29)ए, इस
अिधसूचना म (cid:31) िविनधा,D रत अनुसूची के अनुसार: िनकाय क(cid:14) एक Fेणी के Gप म,(cid:31) इस िनकाय को होन े वाली िनHिलिखत
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(क) कानूनी सेवा (cid:19)ािधकरण अिधिनयम, 1987 के (cid:19)योजन हते ु पजं ाब तथा ह,रयाणा उQ Rयायालय, क(cid:31) ीय (cid:19)ािधकरण
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अनुदान;
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या दान;
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(घ) भतV आवेदन शु(cid:6)क के Gप म(cid:31) (cid:19)ाT शु(cid:6)क; तथा
(ङ) उपरो(cid:23) (क) स े(घ) पर (cid:19)ाT Nयाज।
6174 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अिधसूचना इन शतY के अZयधीन (cid:19)भावी होगी (cid:4)क (cid:19)/यके िजला कानूनी सेवा (cid:19)ािधकरण(िडि45(cid:9)ट लीगल स)वस
अथो,रटी)-
(क) (cid:4)कसी भी [ावसाियक गितिविध म(cid:31) शािमल नह\ होगा;
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(ग) आयकर अिधिनयम, 1961 क(cid:14) धारा 139 क(cid:14) उपधारा – 4(ग) के खंड (छ) के (cid:19)ावधान के अनसु ार आय क(cid:14) िववरणी
दायर करेगा।
3. यह अिधसूचना िनधाDरण वषD 2018-19 के िलए लागू समझी जाएगी और िनधारD ण वष D 2019-20, 2020-21,
2021-22 और 2022-23 के िलए लागू होगी।
अअअअननननससुुससुु चचूूचचूू ीीीी
d.स.ं (cid:19)ािधकरण का नाम पैन
(1) (2) (3)
1 िजला कानूनी सेवा (cid:19)ािधकरण, अंबाला AAAGD0075P
2 िजला कानूनी सेवा (cid:19)ािधकरण, िभवानी AAAGD0034Q
3 िजला कानूनी सेवा (cid:19)ािधकरण, पलवल AAAJC0822A
4 िजला कानूनी सेवा (cid:19)ािधकरण, फरीदाबाद AAAJC0807B
5 िजला कानूनी सेवा (cid:19)ािधकरण, नारनौल AAALD1000D
6 िजला कानूनी सेवा (cid:19)ािधकरण, कुefेg AAAGC1049C
7 िजला कानूनी सेवा (cid:19)ािधकरण, रोहतक AAAGC0050M
8 िजला कानूनी सेवा (cid:19)ािधकरण, रेवाड़ी AAAGD0044A
9 िजला कानूनी सेवा (cid:19)ािधकरण, करनाल AAALC0999G
10 िजला कानूनी सेवा (cid:19)ािधकरण, कैथल AAALC0928M
11 िजला कानूनी सेवा (cid:19)ािधकरण, यमुना नगर AAALD1012D
12 िजला कानूनी सेवा (cid:19)ािधकरण, पानीपत AAALC0980B
13 िजला कानूनी सेवा (cid:19)ािधकरण, िसरसा AAALD1006F
14 िजला कानूनी सेवा (cid:19)ािधकरण, नूह(मेवात) AAAGD0111N
15 िजला कानूनी सेवा (cid:19)ािधकरण, िहसार AAAAD3836H
16 िजला कानूनी सेवा (cid:19)ािधकरण, पंचकुला AAAGC0054R
17 िजला कानूनी सेवा (cid:19)ािधकरण, झhर AAAGC0059C
18 िजला कानूनी सेवा (cid:19)ािधकरण, गुeiाम AAAGC0052Q
19 िजला कानूनी सेवा (cid:19)ािधकरण, फतेहाबाद AAALC0934F
20 िजला कानूनी सेवा (cid:19)ािधकरण, ज\द AAAGD0053R
21 िजला कानूनी सेवा (cid:19)ािधकरण, सोनीपत AAAGD0077R
[अिधसूचना सं. 70/2018 फा. स.ं 300196/64/2018-आईटीए-I]
िवनय शील गौतम, अवर सिचव
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 22nd October, 2018
S.O. 5367(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 (a) to (d) above.
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 deemed to have been applied for assessment Year 2018-19 and shall apply
with respect to the assessment years 2019-20, 2020-21, 2021-22 & 2022-23.
SCHEDULE
S.No. Name of the Authority PAN
(1) (2) (3)
1 District Legal Service Authority, Ambala AAAGD0075P
2 District Legal Service Authority, Bhiwani AAAGD0034Q
3 District Legal Service Authority, Palwal AAAJC0822A
4 District Legal Service Authority, Faridabad AAAJC0807B
5 District Legal Service Authority, Narnaul AAALD1000D
6 District Legal Service Authority, Kurukshetra AAALD1049C
7 District Legal Service Authority, Rohtak AAAGC0050M
8 District Legal Service Authority, Rewari AAAGD0044A
9 District Legal Service Authority, Karnal AAALC0999G
10 District Legal Service Authority, Kaithal AAALC0928M
11 District Legal Service Authority, Yamunanagar AAALD1012D
12 District Legal Service Authority, Panipat AAALC0980B
13 District Legal Service Authority, Sirsa AAALD1006F4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
14 District Legal Service Authority, Nuh (Mewat) AAAGD0111N
15 District Legal Service Authority, Hisar AABAD3836H
16 District Legal Service Authority, Panchkula AAAGC0054R
17 District Legal Service Authority, Jhajjar AAAGC0059C
18 District Legal Service Authority, Gurugram AAAGD0052Q
19 District Legal Service Authority, Fatehabad AAALC00934F
20 District Legal Service Authority, Jind AAAGD0053R
21 District Legal Service Authority, Sonepat AAAGD0077R
[Notification No. 70 /2018/F. No. 300196/64/2018-ITA-I]
VINAY SHEEL GAUTAM, Under Secy.
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.