**Executive Summary**
The Ministry of Finance has issued Notification S.O. 4308(E) to grant income tax exemptions to the "District Legal Services Authority, Charkhi Dadri" under the Income-tax Act, 1961. This notification, dated August 3, 2026, applies retrospectively to financial years 2022-23 through 2025-26 (Assessment Years 2023-24 to 2026-27). The exemption is contingent upon the Authority adhering to specific operational conditions and filing requirements.
**Key Points / Main Content**
**Legal Framework and Transition**
* The notification is issued under Section 10(46) of the Income-tax Act, 1961, in conjunction with the transition provisions of Section 536 of the Income-tax Act, 2025.
* Despite the repeal of the 1961 Act, the 2025 Act preserves existing rights, liabilities, and pending proceedings initiated under the former legislation.
**Specified Exempted Income**
The following income sources for the District Legal Services Authority, Charkhi Dadri (PAN AAAGD1414N) are exempt from tax:
* Grants from the Punjab and Haryana High Court, National Legal Services Authority, and the Haryana State Legal Services Authority.
* Grants or donations received from the Central Government or the State Government of Haryana.
* Amounts received via court orders.
* Fees collected as recruitment application fees.
* Interest earned on bank deposits.
**Mandatory Conditions for Exemption**
To maintain the exemption status, the Authority must:
* Refrain from engaging in any commercial activity.
* Ensure that its activities and the nature of the specified income remain unchanged throughout the relevant financial years.
* Formally file returns of income in accordance with Section 139(4C)(g) of the Income-tax Act, 1961.
**Consequences of Non-Compliance**
* Failure to meet the specified conditions will result in the initiation of penal actions under the Income-tax Act, 1961.
* Non-compliance will lead to the immediate withdrawal of the granted tax exemption.
**Impact Analysis**
**District Legal Services Authority, Charkhi Dadri**
**Impact**
The Authority is the primary beneficiary, gaining tax-exempt status on its core grants, interest, and fee-based income for a four-year period. This status is applied retrospectively, ensuring that past income within the specified timeframe is protected from tax liability, provided compliance standards were met.
**Action Required**
The Authority must ensure it does not engage in commercial ventures and must strictly file its income tax returns as per Section 139(4C)(g). It must also maintain consistency in the nature of its income and activities to prevent the withdrawal of the exemption and subsequent penal proceedings.
Key Entities Referenced
District Legal Services Authority, Charkhi Dadri: The primary entity constituted by the Government of Haryana that is granted tax exemptions on specified income under this notification.
Income-tax Act, 2025: The legislation that repealed the 1961 Act while providing for the continuation of certain tax exemptions and legal proceedings.
Income-tax Act, 1961: The law under which Section 10(46) provides the framework for exempting the specified income of notified bodies, authorities, or trusts.
Legal Services Authorities Act, 1987: The statute under which the District Legal Services Authority was established and operates.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एxलxx.-GअID.-H0x3xx0 82026-275131
CG-DLxx-xEG-I0D3E0x8x2x0 26-275131
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 4132] नई दिल्ली, सोमिार, अगस्ट्त 03, 2026/श्रािण 12, 1948 25/आषाढ़ 3, 1947
No. 4132] NEW DELHI, MONDAY, AUGUST 03, 2026/SHRAVAN 12, 1948 SHADHA 3, 1947
जित्त मंत्रालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोड)ड
अजधसचू ना
नई दिल्ली, 3 अगस्ट् त, 2026
.आ. 4308(अ).— िबदक, आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 (46) म ें कुछ जनकायों या
प्राजधकरणों या बोडों या रस्ट्टों या आयोगों की जनर्दिष्ट 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 ें
संिर्भभत) के जनरसन के बाििूि और उसके उप-धारा (4), के जनम्नजलजखत को कुछ भी अध्यधीन प्रभाजित नहीं करेगा-
5981 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 आििे ों के तहत प्राप्त, अर्भित 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
से पहल े िुरू होने िाले दकसी भी कर िषड के संबंध म ें 1961 के अजधजनयम के प्रािधान आयकर अजधजनयम, 2025 (2025
का 30) के िुरू होने की तारीख को लंजबत दकसी भी कायडिाही पर और 1 अप्रैल, 2026 को या उसके बाि िुरू की गई
दकसी भी कायडिाही पर लाग ू रहगें े (नोरटस सजहत जनधाडरण, पुन:जनधाडरण, पुनगडणना, सुधार, िुमाडना, संिभड, संिोधन और
अपील सजहत) और ऐसी कायडिाही 1961 के अजधजनयम म ेंजनर्दिष्ट 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, चरखी िािरी (पैन AAAGD1414N) ", िो जिजधक सेिा प्राजधकरण अजधजनयम 1987 (1987 का 39) के
तहत हररयाणा राज्य सरकार द्वारा गरित एक प्राजधकरण ह,ै उस प्राजधकरण को उत्पन्न होने िाली जनम्नजलजखत जिजनर्दिष्ट
आय के संबंध म,ें अथाडत:् -
(क) जिजधक सेिा प्राजधकरण, 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 से प्राप्त अनुिान;
(ख) जिजधक सेिा प्राजधकरण अजधजनयम, 1987 (1987 का 39) के प्रयोिन के जलए केंद्र सरकार या हररयाणा
राज्य सरकार स ेप्राप्त अनुिान या िान;
(ग) न्यायालय के आिेि के तहत प्राप्त राजि;
(घ) भती आिेिन िुल्क के रूप म ें प्राप्त िुल्क; तथा
(ङ) बैंक िमा पर अर्भित ब्याि।
2. यह अजधसूचना इन ितों के अधीन लाग ूहोगी दक जिला जिजधक सेिा प्राजधकरण, चरखी िािरी –
(क) दकसी भी व्यािसाजयक कायडकलाप म ेंसंजलप्त नहीं होगी;
(ख) इसके कायडकलाप और जनर्दिष्ट आय की प्रकृजत पूरे जित्तीय िषड में अपररिर्भतत रहगे ी; तथा
(ग) 1961 के अजधजनयम के 139(4ग)(छ) के प्रािधानों के अनसु ार आय की जििरणी िाजखल करेगी।[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
3. इन ितों का पालन करन े म ें 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।
4. यह अजधसूचना जित्तीय िषों 2022-23, 2023-24, 2024-25 और 2025-26 से संबंजधत कर जनधारड ण िषों 2023-
24, 2024-25, 2025-26 और 2026-27 के जलए लाग ूमानी िाएगी।
[अजधसूचना स ं 104 /2026/ फा. स.ं 300196/1/2026-आईटीए-I]
हरिेि ससह, 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)े िेने से 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 3rd August, 2026
S.O. 4308(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 1 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 the4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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 Services Authority, Charkhi Dadri” (PAN AAAGD1414N), an Authority constituted by the State Government
of Haryana under Legal Services Authorities Act, 1987 (39 of 1987), in respect of the following specified income
arising to that 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 the District Legal Service Authority, Charkhi
Dadri -
(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 the assessment years 2023-24, 2024-25, 2025-26
and 2026-27 relevant to the financial years F.Y. 2022-23, 2023-24, 2024-25 and 2025-26.
[Notification No. 104 /2026/ F.No.300196/1/2026-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.