**Executive Summary**
This notification, issued by the Central Board of Direct Taxes on July 21, 2026, grants income tax exemptions to the District Legal Service Authority, Jind, under the Income-tax Act, 1961, and the Income-tax Act, 2025. The exemption applies retrospectively for Assessment Years 2023-24 through 2026-27, covering specific grants, fees, and interest income. To maintain this status, the Authority must comply with strict non-commercial and filing requirements.
**Key Points / Main Content**
**Legal Framework and Applicability**
* **Authority:** The notification is issued under Section 10(46) of the Income-tax Act, 1961, read with Section 536 of the Income-tax Act, 2025.
* **Entity:** District Legal Service Authority, Jind (PAN: AAAGD0053R).
* **Effective Period:** The exemption is valid for Financial Years 2022-23, 2023-24, 2024-25, and 2025-26 (Assessment Years 2023-24 to 2026-27).
**Specified Exempt Income**
The following income sources are exempt from tax:
* Grants from the Punjab and Haryana High Court, the National Legal Services Authority (NALSA), and the Haryana State Legal Services Authority.
* Grants or donations received from the Central Government or the State Government of Haryana.
* Amounts received under the orders of a Court.
* Fees received specifically as recruitment application fees.
* Interest earned on bank deposits.
**Mandatory Compliance Conditions**
* **Commercial Activity:** The Authority is strictly prohibited from engaging in any commercial activities.
* **Consistency:** The nature of the Authority's activities and the specified income must remain unchanged throughout the financial years.
* **Statutory Filing:** The Authority must file its return of income as per the provisions of Section 139(4C)(g) of the Income-tax Act, 1961.
**Penalties for Non-Compliance**
* Failure to adhere to the specified conditions will result in the withdrawal of the tax exemption.
* Non-compliance will trigger the initiation of penal actions under the provisions of the Income-tax Act, 1961.
**Impact Analysis**
**District Legal Service Authority, Jind**
**Impact**
The Authority receives a retrospective tax exemption on its primary sources of funding and operational income (grants, court-ordered amounts, and interest). This ensures that funds intended for legal services are not diminished by tax liabilities for the specified assessment years.
**Action Required**
The Authority must ensure it does not engage in commercial ventures and must consistently file its income tax returns under Section 139(4C)(g). It must also maintain the nature of its activities as defined in the Legal Services Authorities Act, 1987.
**Income Tax Department / Central Board of Direct Taxes**
**Impact**
The Department is required to recognize the specified income of the District Legal Service Authority, Jind, as exempt for the designated assessment years, including those handled retrospectively.
**Action Required**
Tax authorities must process or dispose of pending proceedings, assessments, or appeals related to this entity in accordance with the procedures specified in the Income-tax Act, 1961, as preserved by the 2025 Act.
Key Entities Referenced
District Legal Service Authority, Jind: The specific entity granted income tax exemption for specified income such as grants, donations, and interest earned.
Income-tax Act, 1961: The primary legislation under which Section 10(46) provides for the tax exemption of notified bodies and authorities.
Income-tax Act, 2025: The updated tax legislation that repealed the 1961 Act but preserves its provisions for ongoing proceedings and transitional exemptions.
Legal Services Authorities Act, 1987: The parent legislation under which the District Legal Service Authority, Jind was established and functions.
Central Board of Direct Taxes (CBDT): The regulatory body under the Ministry of Finance that issued this notification to exempt specified income from tax.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-21072026-274687
CG-DxLx-xEG-I2D1H0x7x2x0 26-274687
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3813] नई दिल्ली, मगं लिार, िुलाई 21, 2026/आषाढ 30, 1948
No. 3813] NEW DELHI, TUESDAY, JULY 21, 2026/ASHADHA 30, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 21 िुलाई, 2026
का.आ. 3983(अ).— िबदक, आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 (46) म ें कुछ जनकायों या
प्राजधकरणों या बोडों या न्यासों या आयोगों की जिजनर्िडष्ट आय की छूट का प्रािधान दकया गया ह,ै िैसा दक केंद्र सरकार द्वारा
उस धारा के प्रयोिनों के जलए आजधकाररक रािपत्र म ेंअजधसूजचत दकया िाए;
और िबदक, आयकर अजधजनयम, 1961 (1961 का 43) को आयकर अजधजनयम, 2025 (2025 का 30) की धारा
536 (1) द्वारा जनरजसत कर दिया गया था;
और िबदक, आयकर अजधजनयम, 2025 (2025 का 30) की धारा 536(2)(क) और (ख), अन्य बातों के साथ-साथ,
यह प्रािधान करती ह ैदक आयकर अजधजनयम, 1961 (1961 का 43) (इसके बाि 1961 के अजधजनयम के रूप म ें संिर्भडत)
के जनरसन के बाििूि और उसकी उप-धारा (4) के जनम्नजलजखत को कुछ भी अध्यधीन प्रभाजित नहीं करेगा-
5539 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(i) 1961 के अजधजनयम के प्रािधानों का जपछला संचालन और कोई आिेि या उसके तहत जिजधित दकया गया कृत्य
या हाजन; या
(ii) 1961 के अजधजनयम या उस अजधजनयम के तहत आिेिों के तहत प्राप्त, अर्िडत या दकए गए दकसी भी अजधकार,
जििेषाजधकार, िेनिारी या िाजयत्ि;
और िबदक, आयकर अजधजनयम, 2025 (2025 का 30) की धारा 536(2)(ग) म ें प्रािधान ह ै दक 1 अप्रैल, 2026
स े पहल े िरूु होन े िाल े दकसी भी कर िष ड के संबंध म ें 1961 के अजधजनयम के प्रािधान आयकर अजधजनयम, 2025 (2025
का 30) के िरूु होन ेकी तारीख को लंजबत दकसी भी कायडिाही पर और 1 अप्रैल, 2026 को या उसके बाि िुरू की गई दकसी
भी कायडिाही पर लागू रहगें े (नोरटस सजहत जनधाडरण, पुन:जनधाडरण, पुनगडणना, सुधार, िुमाडना, संिभड, संिोधन और अपील
सजहत) और ऐसी कायडिाही 1961 के अजधजनयम म ेंजनर्िडष्ट कायडिाही के अनुसार की िाएगी;
और िबदक, आयकर अजधजनयम, 2025 (2025 का 30) की धारा 536(2)(ई) म ेंप्रािधान ह ैदक दकसी भी आयकर
प्राजधकरण या जनरस्ट्त आयकर अजधजनयम, अपीलीय न्यायाजधकरण, या दकसी भी अिालत के तहत गरित दकसी अन्य
प्राजधकरण के समक्ष इसके िुरू होने की तारीख को लंजबत कोई भी कायडिाही, आिेिन, अपील, संिभड या संिोधन के माध्यम
स े या दकसी अन्य माध्यम स,े िारी रखा और जनपटाया िाएगा िबदक यह अजधजनयम अजधजनयजमत नहीं दकया गया था;
अत: केंद्र सरकार अब, आयकर अजधजनयम, 2025 (2025 का 30) की धारा 536(2)( क) स े (ग) और (ङ) के
प्रािधानों के अनुसरण म,ें एतद्द्वारा 1961 के अजधजनयम की धारा 10 (46) के प्रयोिनों के जलए, 'जिला जिजधक सेिा
प्राजधकरण, िींि' (पनै : AAAGD0053R), िो 'जिजधक सेिा प्राजधकरण अजधजनयम, 1987 (1987 का 39) द्वारा गरित
एक प्राजधकरण ह,ै को उत्पन्न होने िाली जनम्नजलजखत जिजनर्िडष्ट आय के संबंध म ेंअजधसूजचत करती ह,ै अथाडत:् -
(क) जिजधक सेिा प्राजधकरण अजधजनयम, 1987 (1987 का 39) के प्रयोिन के जलए पंिाब और हररयाणा उच्च
न्यायालय, केंद्रीय प्राजधकरण यानी राष्ट्रीय जिजधक सेिा प्राजधकरण और राज्य प्राजधकरण यानी हररयाणा
राज्य जिजधक सेिा प्राजधकरण स े प्राप्त अनुिान;
(ख) जिजधक सेिा प्राजधकरण अजधजनयम, 1987 (1987 का 39) के प्रयोिनों के जलए केंद्र सरकार या हररयाणा
राज्य सरकार स ेप्राप्त अनुिान या िान;
(ग) न्यायालय के आिेि के तहत प्राप्त राजि;
(घ) भती आिेिन िल्ु क के रूप म ें प्राप्त िल्ु क; तथा
(ङ) बैंक िमा पर अर्िडत ब्याि।
2. यह अजधसूचना इन जनम्न ितों के अधीन प्रभािी होगी दक जिला जिजधक सेिा प्राजधकरण, िींि –
(क) दकसी भी व्यािसाजयक कायडकलाप म ेंसंजलप्त नहीं होगी;
(ख) इसके कायडकलाप और जिजनर्िडष्ट आय की प्रकृजत परू े जित्तीय िषों म ेंअपररिर्तडत रहगे ी; तथा
(ग) 1961 के अजधजनयम की धारा 139 (4 ग) (छ) के प्रािधानों के अनुसार आय की जििरणी िाजखल करेगा।
3. इन ितों का पालन करन े में जिफलता के पररणामस्ट्िरूप 1961 के अजधजनयम के प्रािधानों के तहत िंडात्मक कारडिाई
िुरू की िाएगी, और 1961 के अजधजनयम की धारा 10(46) के तहत िी गई छूट िापस ल ेली िाएगी।[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
4. यह अजधसूचना जित्तीय िषड 2022-23, 2023-24, 2024-25 और 2025-2026 के जलए संबंजधत जनधाडरण िषों
2023-2024, 2024-25, 2025-26 और 2026-2027 के जलए लाग ू मानी िाएगी।
[अजधसूचना स.ं 92/2026/फा. सं. 300196/65/2025-आईटीए- I]
हरिेि ससंह, अिर सजचि
स्ट्पष्टीकरण सबं जं धत ज्ञापन
यह प्रमाजणत दकया िाता ह ै दक इस अजधसूचना को पूिडव्यापी प्रभाि (केंद्रीय प्रत्यक्ष कर बोडड या आयकर जिभाग के समक्ष
िायर दकए गए आिेिन के िषड स)े िेन े स े दकसी भी व्यजि के जहतों पर प्रजतकूल प्रभाि नहीं पड़ रहा ह।ै
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 21st July, 2026
S.O. 3983(E).— Whereas, section 10 (46) of the Income-tax Act, 1961 (43 of 1961) provided for exemption
of specified income of certain bodies or authorities or Boards or Trusts or Commissions as may be notified by the
Central Government in the Official Gazette for the purposes of that section;
And whereas, the Income-tax Act, 1961 (43 of 1961) was repealed by section 536 (1) of the Income-tax Act,
2025 (30 of 2025);
And whereas, section 536(2)(a) and (b) of the Income-tax Act, 2025 (30 of 2025), inter alia, provides that
irrespective of the repeal of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act of 1961) and
subject to sub-section (4) thereof, nothing shall affect-
(i) the previous operation of the provisions of the Act of 1961 and any order or anything duly done or suffered
thereunder; or
(ii) any right, privilege, obligation or liability acquired, accrued or incurred under the Act of 1961 or orders under
that Act;
And whereas, section 536(2)(c) of the Income-tax Act, 2025 (30 of 2025) provides that the provisions of the
Act of 1961 shall continue to apply to any proceeding pending on the date of commencement of the Income-tax Act,
2025 (30 of 2025) and to any proceedings initiated on or after the 1st April, 2026 (including notices, assessment,
reassessment, recomputation, rectification, penalty, reference, revision and appeals) in respect of any tax year beginning
before the 1st April, 2026 and such proceedings shall be carried out as per the procedure specified in the Act of 1961;
And whereas, section 536(2)(e) of the Income-tax Act, 2025 (30 of 2025) provides that any proceeding pending
on the date of its commencement before any income-tax authority or any other authority constituted under the repealed
Income-tax Act, Appellate Tribunal, or any court, by way of application, appeal, reference or revision or by any other
means, shall be continued and disposed of as if this Act had not been enacted;
Now, therefore, in pursuance of the provisions of section 536(2) (a) to (c) and (e) of the Income-tax Act, 2025
(30 of 2025), the Central Government hereby notifies, for the purposes of section 10 (46) of the Act of 1961, ‘District
Legal Service Authority, Jind’ (PAN: AAAGD0053R), an Authority constituted by the ‘Legal Services Authorities Act,
1987’(39 of 1987), in respect of the following specified income arising to the said body namely :-
(a) grants received from the Punjab and Haryana High Court, the Central Authority i.e. the National Legal
Services Authority and the 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
purposes of the Legal Services Authorities Act, 1987(39 of 1987);4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(c) amount received under the order of the Court;
(d) fees received as recruitment application fee; and
(e) interest earned on bank deposits.
2. This notification shall be effective subject to the conditions that the District Legal Service Authority, Jind –
(a) shall not engage in any commercial activity;
(b) its 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 provisions of section 139(4C) (g) of the Act of 1961.
3. Failure to comply with these conditions shall result in the initiation of penal actions under the provisions of the Act
of 1961, and withdrawal of exemption granted under section 10(46) of the Act of 1961.
4. This notification shall be deemed to have been applied for assessment years 2023-2024, 2024-25, 2025-26 and 2026-
27 relevant for the financial years 2022-23, 2023-24, 2024-25 and 2025-2026.
[Notification No. 92 /2026/F. No. 300196/65/2025-ITA-I]
HARDEV SINGH, Under Secy.
Explanatory Memorandum
It is certified that the interests of no person are being adversely affected by giving retrospective effect [with effect from
the year of application filed before the Board or Income-tax Department] 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.