Date: 2026-08-03Category: Extra OrdinaryState: Union GovernmentCountry: India
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
**Executive Summary**
The Ministry of Finance has issued a notification under the Income-tax Act, 2025, granting tax-exempt status to specified incomes of the ‘District Legal Services Authority, Charkhi Dadri’ (PAN AAAGD1414N). This notification is effective for the tax year 2026-27, provided the authority adheres to specific operational and reporting conditions. Failure to comply with these requirements will result in the withdrawal of the exemption and the initiation of legal proceedings.
**Key Points / Main Content**
**Notification and Legal Basis**
* **Authority Notified:** District Legal Services Authority, Charkhi Dadri.
* **Legal Provision:** Issued in exercise of powers conferred by Schedule III [Table: Sl. No. 36] read with section 11 of the Income-tax Act, 2025.
* **Relevant Period:** The notification is applicable specifically for the tax year 2026-27.
**Specified Exempt Incomes**
The exemption applies to the following types of income:
* Grants received from the Punjab and Haryana High Court, the National Legal Services Authority (NALSA), or 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 Conditions for Compliance**
* **Non-Commerciality:** The authority is prohibited from engaging in any commercial activity.
* **Filing Requirements:** The authority must file returns of income in accordance with clause (c)(xiii) of sub-section (9) of section 263 of the Income-tax Act.
* **Consistency:** The activities and the nature of the specified income must remain unchanged throughout the tax years.
**Enforcement and Penalties**
* Any failure to meet the aforementioned conditions will result in the immediate withdrawal of the tax exemption.
* The government reserves the right to initiate proceedings under the Act in the event of non-compliance.
**Impact Analysis**
**Stakeholder: District Legal Services Authority, Charkhi Dadri**
**Impact**
The authority is granted tax-exempt status on its primary revenue streams, including grants, interest, and application fees, for the 2026-27 tax year.
**Action Required**
The authority must ensure it does not engage in commercial activities, maintain the nature of its specified income, and strictly adhere to the filing requirements under section 263 of the Income-tax Act.
**Stakeholder: Income Tax Department / Central Board of Direct Taxes**
**Impact**
The department is mandated to recognize these specific income streams as exempt for the notified entity, subject to compliance monitoring.
**Action Required**
Departmental officials must monitor the authority’s filings and activities to ensure the conditions of the notification are met, and they must initiate proceedings if the exemption criteria are breached.
Key Entities Referenced
Income-tax Act, 2025: The primary legislation under which section 11 and Schedule III are exercised to grant tax exemptions on specified incomes.
District Legal Services Authority, Charkhi Dadri: The specific entity in Haryana notified as eligible for income tax exemptions on grants, fees, and interest earned.
Legal Services Authorities Act, 1987: The law under which the District Legal Services Authority was constituted by the State Government of Haryana.
Central Board of Direct Taxes: The regulatory body within the Ministry of Finance that issued this notification regarding tax exemptions.
National Legal Services Authority: The central authority mentioned as a primary source of grants for the District Legal Services Authority.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-03082026-275127
CG-DxLx-xEG-I0D3H0x8x2x0 26-275127
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.ं 4133] नई दिल्ली, सोमिार, अगस्ट्त 3, 2026/श्रािण 12, 1948
No. 4133] NEW DELHI, MONDAY, AUGUST 3, 2026/SHRAVAN 12, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 3 अगस्ट् त, 2026
का.आ. 4309(अ).— आयकर अजधजनयम, 2025 (2025 का 30) (एतजममन् पश्चात उक्त अजधजनयम से संिर्भडत)
की धारा 11 के साथ पठित अनुसूची III [ताजलका: क्रम संख्या 36] ] द्वारा प्रित्त िजक्तयों का प्रयोग करते हुए, केंद्र सरकार,
एतद्दिारा, उक्त खडं के प्रयोिनों के जलए 'जिला जिजधक सेिा प्राजधकरण, चरखी िािरी' (पनै AAAGD1414N), िो दक
जिजधक सेिा प्राजधकरण अजधजनयम, 1987 (1987 का 39) के तहत हठरयाणा राज्य सरकार द्वारा गठित एक प्राजधकरण
ह,ै को उक्त प्राजधकरण को होन ेिाली जनम्नजलजखत जिजनर्िष्टड आय के संबंध म,ें अजधसूजचत करती ह,ै यथााः -
(क) जिजधक सेिा प्राजधकरण, 1987 (1987 का 39) के प्रयोिन के जलए पंिाब और हठरयाणा उच्च न्यायालय,
केंद्रीय प्राजधकरण यानी राष्ट्रीय जिजधक सेिा प्राजधकरण और राज्य प्राजधकरण यानी हठरयाणा राज्य जिजधक
सेिा प्राजधकरण स ेप्राप्त अनुिान;
5983 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ख) जिजधक सेिा प्राजधकरण अजधजनयम, 1987 (1987 का 39) के प्रयोिन के जलए केंद्र सरकार या हठरयाणा
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 ितों के अधीन प्रभािी होगी दक 'जिला जिजधक सेिा प्राजधकरण, चरखी िािरी' (पनै AAAGD1414N)-
(क) दकसी भी व्यािसाजयक गजतजिजध म ें सलं ग्न नहीं होगी;
(ख) उक्त अजधजनयम की धारा 263 की उप-धारा (9) के खडं (ग) (xiii) के प्रािधान के अनुसार आय की जििरणी
िाजखल करेगी; तथा
(ग) की गजतजिजधयााँ और जनर्िडष्ट आय की प्रकृजत परू े कर िर्षों म ेंअपठरिर्तडत रहगे ी।
3. परै ाग्राफ 2 म ेंजनर्िडष्ट ितों का पालन करन े म ेंजिफलता की जस्ट्थजत म ेंधारा 11 के साथ पठित अनुसूची III [ताजलका: क्रम
संख्या 36] के तहत िी िान े िाली छूट िापस ले ली िाएगी और उक्त अजधजनयम के तहत कायडिाही भी िुरू की िाएगी।
4. यह अजधसूचना कर िर्षड 2026-27 के जलए लागू होगी।
[अजधसूचना स.ं 105/2026/फा. स.ं 300196/1/2026-आईटीए-I]
हरिेि ससंह, अिर सजचि[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.
2. 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.
3. 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.
4. 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.