**Executive Summary**
The Central Board of Direct Taxes has notified the District Legal Services Authority, Panipat, for tax exemption under Section 10(46) of the Income-tax Act, 1961. This notification applies retrospectively from Financial Year 2022-23 through to Financial Year 2026-27, covering Assessment Years 2023-24 to 2027-28. The exemption is subject to strict compliance with operational conditions and statutory filing requirements.
**Key Points / Main Content**
**Specified Exempt Income**
* Grants received from the Punjab and Haryana High Court, the National Legal Services Authority, and the Haryana State Legal Services Authority.
* Grants or donations provided by the Central Government or the State Government of Haryana.
* Amounts received under Court orders or from any other sources.
* Fees collected as recruitment application charges.
* Interest income earned on bank deposits.
**Mandatory Conditions for Exemption**
* **No Commercial Activity:** The Authority is strictly prohibited from engaging in any form of commercial activity.
* **Consistency of Operations:** The nature of the specified income and the activities of the Authority must remain unchanged throughout the notified 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.
**Period of Applicability**
* **Retrospective Period:** Financial Years 2022-23 to 2024-25 (Assessment Years 2023-24 to 2025-26).
* **Prospective Period:** Financial Years 2025-26 to 2026-27 (Assessment Years 2026-27 to 2027-28).
**Consequences of Non-Compliance**
* Failure to adhere to the specified conditions may result in the withdrawal of the tax exemption.
* Non-compliance may trigger penal actions under the provisions of the Income-tax Act, 1961.
**Impact Analysis**
**District Legal Services Authority, Panipat**
**Impact**
The Authority gains legal recognition as a tax-exempt entity for its primary sources of funding and income, covering a five-year period. This ensures that funds intended for legal services are not diminished by income tax liabilities.
**Action Required**
The Authority must ensure it does not engage in commercial ventures, maintains its current activity profile, and diligently files annual income tax returns under the specified section to retain its exempt status.
**Income Tax Department (Central Board of Direct Taxes)**
**Impact**
The department is responsible for overseeing the implementation of this notification and ensuring the Authority adheres to the prescribed conditions.
**Action Required**
Tax officials must process assessments for the specified years (2023-24 to 2027-28) in accordance with this notification and initiate penal action or withdraw exemptions if the Authority breaches the stipulated conditions.
Key Entities Referenced
District Legal Services Authority, Panipat: The specific local authority in Haryana whose specified income is notified for tax exemption under the Income-tax Act.
Income-tax Act, 1961: The primary legislation providing the framework for tax exemptions, specifically under Section 10(46) for notified bodies.
Central Board of Direct Taxes: The regulatory body under the Ministry of Finance responsible for issuing the notification and overseeing direct tax administration.
Legal Services Authorities Act, 1987: The governing act under which the District Legal Services Authority was constituted.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-27032026-271353
CG-DxLx-xEG-I2D7H0x3x2x0 26-271353
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 1561] नई दिल्ली, िुक्रिार, माच ड27, 2026/चत्रै 6, 1948 13, 1947 26/पौष 17, 1947
No. 1561] NEW DELHI, FRIDAY, MARCH 27, 2026/CHAITRA 6, 1948 ss, 1947 /PAUSHA 17, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 27 माच,ड 2026
का.आ. 1626(अ).—आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (46) द्वारा प्रित्त िजियों
का प्रयोग करत े हुए केंर सरकार उि खंड के प्रयोिनों के जलए एतद्द्वारा 'जिला जिजध सेिा प्राजधकरण, पानीपत
(पैन: AAALC0980B), िो 'जिधायी सेिा प्राजधकरण अजधजनयम, 1987' (अजधजनयम 1987 का 39) द्वारा गठित
प्राजधकरण ह,ै को जनम्नजलजखत जनर्िडष्ट आय के संबंध में अजधसूजचत करती ह,ै िो इस प्रकार ह:ै -
(क) जिजध सेिा प्राजधकरण अजधजनयम, 1987 के प्रयोिन हते ु पंिाब और हठरयाणा उच्च न्द्यायालय, केंरीय
प्राजधकरण अर्ाडत राष्ट्रीय जिजध सेिा प्राजधकरण और राज्य प्राजधकरण अर्ाडत हठरयाणा राज्य जिजध सेिा
प्राजधकरण स ेप्राप्त अनुिान;
(ख) जिजध सेिा प्राजधकरण अजधजनयम, 1987 के प्रयोिन हते ुकेंर सरकार या हठरयाणा राज्य सरकार से प्राप्त
अनुिान या िान;
(ग) न्द्यायालय के आिेि के तहत या दकसी अन्द्य स्रोत स ेप्राप्त राजि;
(घ) भती आिेिन िुल्क के रूप म ेंप्राप्त िल्ु क; और
(ङ) बैंक िमा पर अर्ितड ब्याि।
2268 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसूचना जनम्नजलजखत ितों के अधीन प्रभािी होगी दक 'जिला जिजध सेिा प्राजधकरण, पानीपत -
(क) दकसी भी प्रकार की िाजणजज्यक गजतजिजध म ेंसंलग्न नहीं होगा;
(ख) परू े जित्तीय िषों के िौरान गजतजिजधयााँ और जनर्िष्टड आय की प्रकृजत अपठरिर्तडत रहगे ी; और
(ग) आयकर अजधजनयम, 1961 की धारा 139 की उपधारा (4सी) के खंड (िी) के प्रािधान के अनुसार आय
जििरण िाजखल करेगा।
2.1 इन ितों का पालन न करने पर आयकर अजधजनयम, 1961 के प्रािधानों के तहत िडं ात्मक कारडिाई िुरू
की िा सकती ह ैऔर इस अजधजनयम की धारा 10(46) के तहत िी गई छूट िापस ली िा सकती ह।ै
3. यह अजधसूचना जित्तीय िषड 2022-23 से 2024-25 के जलए सबं ंजधत जनधाडरण िषड 2023-24 से 2025-
26 के जलए लाग ू मानी िाएगी और जित्तीय िषड 2025-26 स े 2026-27 के जलए संबंजधत जनधाडरण िषड 2026-27
से 2027-28 के जलए लागू होगी।
[अजधसूचना स.ं 37/2026/फा. सं. 300196/2/2026-ITA-I]
हरिेि ससंह, अिर सजचि
व्याख्यात्मक ज्ञापन
प्रमाजणत दकया िाता ह ै दक इस अजधसूचना को पूिडव्यापी प्रभाि से (सीबीडीटी/आयकर जिभाग के समक्ष आिेिन
दकए िाने के िष ड से) लाग ूकरन े से दकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पड़ रहा ह।ै
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 27th March, 2026
S.O. 1626(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 Services
Authority, Panipat (PAN: AAALC0980B), an Authority constituted by the ‘Legal Services Authorities Act, 1987’ (Act
No. 39 of 1987), in respect of the following specified income arising to the said Authority, as follows:-
(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 Servies Authority for the purpose 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 or from any other source;
(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 Services Authority, Panipat -
(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.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
2.1 Failure to comply with these conditions may result in the initiation of penal actions under the provisions of the
Income-tax Act, 1961 and withdrawal of the exemption granted u/s 10(46) of the Act.
3. This notification shall be deemed to have been applied for assessment years 2023-24 to 2025-26 relevant for
the financial years 2022-23 to 2024-25 and shall be applicable for assessment year 2026-27 to 2027-28 relevant for the
financial year 2025-26 to 2026-27.
[NOTIFICATION No. 37/2026/F. No. 300196/2/2026-ITA-I]
HARDEV SINGH, Under Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect [from the year of its application
made before the CBDT/ 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.