Home› India› Ministry of Finance› Notification u/s 10(46) of the Income Tax Act, 1961 in the c...
Date: 12-Oct-2024 Category: Extra Ordinary State: Union Government Country: India

Notification u/s 10(46) of the Income Tax Act, 1961 in the case of District Legal Service Authority, Government of Haryana

Issued by Ministry of Finance · Department of Revenue

Research with AI Agent Chat with Document Generate Summary Translate Helpful Share Add to Project Create Task

Executive Summary & Key Takeaways

What it means

  • This gazette notification from the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, India, declares nine District Legal Service Authorities (DLSAs) in Haryana as a 'class of body' under Section 10(46) of the Income Tax Act, 1961. This means their specified income will be exempt from income tax.

Key Changes

  • Nine specific DLSAs in Haryana are granted income tax exemption under Section 10(46) of the Income Tax Act, 1961.
  • The specified income exempt from tax includes grants from the Punjab & Haryana High Court, National Legal Services Authority, Haryana State Legal Services Authority, Central/State Governments, court orders, recruitment application fees, and interest earned on bank deposits.
  • The exemption is conditional: DLSAs cannot engage in commercial activities; their activities and income nature must remain unchanged; and they must file income tax returns as per Section 139(4C)(g) of the Income Tax Act, 1961.
  • The exemption is applicable for assessment years 2024-2025, 2025-2026, 2026-2027, 2027-2028, and 2028-2029 (relevant to financial years 2023-2024 to 2027-2028 respectively).
  • The notification lists the nine DLSAs and their respective Permanent Account Numbers (PANs).

Impact Analysis

Impact on District Legal Service Authorities (DLSAs)

  • Action Item: Ensure compliance with the conditions for exemption (no commercial activities, unchanged activities and income, timely tax return filing).

Impact on the Government of Haryana

  • Action Item: Monitor compliance by DLSAs with the conditions of the exemption.

Impact on the Central Government

  • Action Item: Regular monitoring and review of the exemption's effectiveness and potential for abuse.

Impact on Citizens of Haryana

  • Positive impact: Increased access to legal aid and justice services due to improved financial stability of DLSAs.

Key Entities Referenced

Ministry of Finance (Department of Revenue), Central Board of Direct Taxes: The issuing authority of the notification. Income Tax Act, 1961: The primary legislation under which the exemption is granted (Section 10(46)). Legal Services Authorities Act, 1987: The Act under which the DLSAs are constituted. Government of Haryana: The entity that constituted the DLSAs. Punjab and Haryana High Court: One of the sources of grants for the DLSAs (exempt income). National Legal Services Authority: Another source of grants for the DLSAs (exempt income). Haryana State Legal Services Authority: Another source of grants for the DLSAs (exempt income). Nine District Legal Service Authorities (DLSAs) in Haryana: The specific entities granted the income tax exemption. Their names and PANs are listed in the Schedule.
Official Source Record View Original Source →
See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-12102024-257816 CG-DxLx-xEG-I1D2H1x0x2x0 24-257816 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.ं 4038] नई दिल्ली, िजनिार, अक्त बू र 12, 2024/आज‍ि न 20, 1946 No. 4038] NEW DELHI, SATURDAY, OCTOBER 12, 2024/ASVINA 20, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केन्द्रीय प्रत्यक्ष कर बोडड) अजधसचू ना नई दिल् ली, 11 अक् तूबर, 2024 का.आ. 4401(अ).—आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (46) द्वारा प्रित्त िजियों का प्रयोग करते हुए, केन्द्रीय सरकार, एतद्द्वारा उि खडं के प्रयोिनों के जलए, इस अजधसूचना की अनुसूची में जनर्िडष्ट 'जिला जिजधक सेिा प्राजधकरण' को, जिजधक सेिा प्राजधकरण अजधजनयम, 1987 (केन्द्रीय अजधजनयम संख्या 39, 1987) की धारा 9 की उप-धारा (1) द्वारा प्रित्त िजियों का प्रयोग करत े हुए हररयाणा राज्य के प्रत्येक जिल ेके जलए हररयाणा सरकार द्वारा गरित, उस जनकाय को उत्पन्न होने िाली जनम्नजलजखत जनर्िडष्ट आय के संबंध म ें 'जनकाय के िगड' के रूप म ें अजधसूजचत करती ह,ै अर्ाडत:् - (क) जिजधक सेिा प्राजधकरण अजधजनयम, 1987 के प्रयोिन के जलए पंिाब और हररयाणा उच्च न्द्यायालय, केन्द्रीय प्राजधकरण यानी राष्ट्रीय जिजधक सेिा प्राजधकरण और राज्य प्राजधकरण यानी हररयाणा राज्य जिजधक सेिा प्राजधकरण स ेप्राप्त अनुिान; 6550 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (ख) जिजधक सेिा प्राजधकरण अजधजनयम, 1987 के प्रयोिनार् ड केन्द्र सरकार या हररयाणा राज्य सरकार स े प्राप्त अनिु ान या िान; (ग) न्द्यायालय के आिेि के अन्द्तगडत प्राप्त राजि; (घ) भती आिेिन िल्ु क के रूप में प्राप्त िल्ु क; तर्ा (ङ) बैंक िमा पर अर्िडत ब्याि। 2. यह अजधसूचना इन ितों के अधीन प्रभािी होगी दक प्रत्येक जिला जिजधक सेिा प्राजधकरण – (क) दकसी भी व्यािसाजयक गजतजिजध में िाजमल नहीं होगा; (ख) गजतजिजधयााँ और जनर्िष्टड आय की प्रकृजत परू े जित्तीय िर्षों में अपररिर्तडत रहगें ी; और (ग) आयकर अजधजनयम, 1961 की धारा 139 की उप-धारा (4 ग) के खडं (छ) के प्रािधान के अनुसार आय की जििरणी िाजखल करेगा। 3. यह अजधसूचना क्रमि: जित्तीय िर्षों 2023-2024, 2024-2025, 2025-2026, 2026-2027 एिं 2027-2028 स े संगत जनधाडरण िर्षों 2024-2025, 2025-2026, 2026-2027, 2027-2028 एि ं 2028-2029 के जलए लागू मानी िाएगी। अनसु चू ी क्रम स.ं प्राजधकरण का नाम पीएएन (1) (2) (3) 1 जिला जिजधक सेिा प्राजधकरण, रोहतक AAAGC0050M 2 जिला जिजधक सेिा प्राजधकरण, यमुना नगर AAALD1012D 3 जिला जिजधक सेिा प्राजधकरण, नारनौल AAALD1000D 4 जिला जिजधक सेिा प्राजधकरण, झज्जर AAAGC0059C 5 जिला जिजधक सेिा प्राजधकरण, रेिाडी AAAGD0044A 6 जिला जिजधक सेिा प्राजधकरण, सोनीपत AAAGD0077R 7 जिला जिजधक सेिा प्राजधकरण, कैर्ल AAALC0928M 8 जिला जिजधक सेिा प्राजधकरण, अम्बाला AAAGD0075P 9 जिला जिजधक सेिा प्राजधकरण, जसरसा AAALD1006F [अजधसूचना स.ं 110 /2024/फा. स.ं 300196/64/2018-आईटीए-I (पाटड-1)] जिकास ससंह, जनिेिक (आईटीए-I) MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 11th October, 2024 S.O. 4401(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[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 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 bank deposits. 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 applicable for assessment years 2024-2025, 2025-2026, 2026-2027, 2027-2028 and 2028-2029 relevant for financial year 2023-2024, 2024-2025, 2025-2026, 2026-2027 and 2027-2028 respectively. SCHEDULE S. No. Name of the Authority PAN (1) (2) (3) 1 District Legal Service Authority, Rohtak AAAGC0050M 2 District Legal Service Authority, Yamunanagar AAALD1012D 3 District Legal Service Authority, Narnaul AAALD1000D 4 District Legal Service Authority, Jhajjar AAAGC0059C 5 District Legal Service Authority, Rewari AAAGD0044A 6 District Legal Service Authority, Sonipat AAAGD0077R 7 District Legal Service Authority, Kaithal AAALC0928M 8 District Legal Service Authority, Ambala AAAGD0075P 9 District Legal Service Authority, Sirsa AAALD1006F [Notification No. 110 /2024/F. No. 300196/64/2018-ITA-I (Pt.1] VIKAS SINGH, Director (ITA-I) 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.

Continue your research

Related Documents from Ministry of Finance