**Executive Summary**
This notification, issued by the Ministry of Finance (Department of Revenue) on January 28, 2026, grants income tax exemption under Section 10(46) of the Income-tax Act, 1961 to the 'State Legal Service Authority Union Territory, Chandigarh'. The exemption applies to specified income arising to the Authority. The notification is effective for assessment years 2024-25 to 2025-26 and 2026-27 to 2028-29.
**Key Points / Main Content**
* **Exemption Recipient:** 'State Legal Service Authority Union Territory, Chandigarh' (PAN: AAAGS1716A)
* **Exempted Income Sources:**
* Grants from Punjab and Haryana High Court, Central Authority.
* Grants or donations from the Central Government or the State Government of Punjab/Haryana.
* Amounts received under the order of the Court.
* Fees received as recruitment application fee.
* Interest earned on bank deposits.
* **Conditions for Exemption:**
* The Authority shall not engage in any commercial activity.
* The activities and nature of specified income shall remain unchanged throughout the financial years.
* The Authority shall file a return of income as per section 139(4C) of the Income-tax Act, 1961.
* **Non-Compliance:** Failure to comply with the above conditions may result in penal actions and withdrawal of the exemption.
* **Applicability Period:**
* Assessment years 2024-25 to 2025-26 (relevant to financial years 2023-24 to 2024-25).
* Assessment years 2026-27 to 2028-29 (relevant to financial years 2025-26 to 2027-28).
**Impact Analysis**
**State Legal Service Authority Union Territory, Chandigarh:**
* **Impact:** Benefits from income tax exemption on specified income, allowing for increased resource allocation to its objectives.
* **Action Required:** Comply with the conditions listed in point 2 (no commercial activity, consistent nature of income, and filing of income tax returns).
**Central Government (CBDT/Income-tax Department):**
* **Impact:** The notification does not have any adverse impact.
* **Action Required:** Ensure compliance with the notification's conditions and enforce penal actions if necessary.
Key Entities Referenced
Income-tax Act, 1961: The primary legislation that the notification refers to, specifically section 10(46) regarding income tax exemptions.
Central Board of Direct Taxes: The issuer of the notification, responsible for direct tax administration.
State Legal Service Authority Union Territory, Chandigarh: The entity for which the income is being notified as exempt under section 10(46) of the Income-tax Act, 1961.
Legal Services Authorities Act, 1987: The act under which the Chandigarh legal services authority is established.
Ministry of Finance (Department of Revenue): The ministry under which the Central Board of Direct Taxes operates.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-28012026-269628
xxxGIDHxxx
CG-DLxx-ExG-I2D8E0x1x2x0 26-269628
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 371] नई दिल्ली, बुधिार, िनिरी 28, 2026/माघ 8, 1947
No. 371] NEW DELHI, WEDNESDAY, JANUARY 28, 2026/MAGHA 8, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 28 िनिरी, 2026
का.आ. 399(अ).— केंद्र सरकार आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (46) द्वारा प्रित्त
िजियों का प्रयोग करत े हुए, उि खंड के प्रयोिनों के जलए, 'राज्य जिजधक सेिा प्राजधकरण सघं राज्य क्षेत्र, चडं ीगढ़
(पैन: AAAGS1716A), िो दक केंद्र िाजसत प्रिेि, चडं ीगढ़ के प्रिासक द्वारा जिजधक सेिा प्राजधकरण अजधजनयम, 1987
(केंद्रीय अजधजनयम 1987 का 39) के अंतगडत गठित प्राजधकरण ह,ै को जनम्नजलजखत जनर्िडष्ट आय के संबंध में अजधसूजचत करती
ह,ै यथा:-
(क) पंिाब एिं हठरयाणा उच् च न्यायालय, केंद्रीय प्राजधकरण, अथाडत् जिजधक सेिा प्राजधकरण अजधजनयम,
1987 के अतं गतड गठित राष्ट्रीय जिजध सेिा प्राजधकरण से प्राप्त अनुिान;
(ख) जिजधक सेिा प्राजधकरण अजधजनयम, 1987 के प्रयोिन के जलए केंद्र सरकार या पंिाब/हठरयाणा राज्य
सरकार से प्राप्त अनिु ान या िान;
564 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ग) न्यायालय के आिेिानुसार प्राप्त राजि;
(घ) भती आिेिन िुल्क के रूप म ेंप्राप्त िुल्क; और
(ङ) बैंक िमा राजियों पर अर्िडत ब्याि
2. यह अजधसूचना 'राज्य जिजधक सेिा प्राजधकरण संघ राज्य क्षेत्र, चंडीगढ़' की ितों के अधीन प्रभािी होगी।
(क) दकसी भी िाजणजज्यक गजतजिजध में संलग्न नहीं होगा ;
(ख) गजतजिजधयां तथा जनधाडठरत आय की प्रकृजत परू े िर् ड अपठरिर्ततड रहगे ी; और
(ग) आयकर अजधजनयम, 1961 की धारा 139 की उपधारा (4ग) के खंड (छ) के प्रािधान के अनसु ार आयकर
ठरटनड िाजखल करेगा।
2.1 इन ितों का अनपु ालन न करन े पर आयकर अजधजनयम, 1961 के प्रािधानों के अंतगडत िंडात्मक कारडिाई िुरू की
िा सकती ह ैऔर अजधजनयम की धारा 10(46) के तहत िी गई छूट िापस ली िा सकती ह।ै
3. यह अजधसूचना जित्तीय िर्ड 2023-24 स े 2024-25 स े संबंजधत जनधाडरण िर् ड 2024-25 से 2025-26 के जलए
लाग ूमानी िाएगी और जित्तीय िर्ड 2025-26 से 2027-28 स ेसंबंजधत जनधाडरण िर् ड2026-27 से 2028-29 के जलए लाग ू
होगी।
[अजधसूचना स.ं 15 /2026/फा. स.ं 300196/64/2025-आईटीए-I]
हरिेि ससंह, अिर सजचि
स्ट्पष्टीकरण ज्ञापन
यह प्रमाजणत दकया िाता ह ै दक इस अजधसूचना को भूतलक्षी प्रभाि (बोडड/जिभाग के समक्ष आिेिन करने के िर् ड से) िेन े स े
दकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पडगे ा।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 28th January, 2026
S.O. 399(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, ‘State Legal Service
Authority Union Territory, Chandigarh (PAN: AAAGS1716A), an Authority constituted by the Administrator, Union
Territory, Chandigarh under the Legal Services Authorities Act, 1987 (Central Act 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 constituted under Legal Services Authorities Act, 1987;
(b) Grants or donation received from the Central Government or the State Government of Punjab/Haryana
for the purpose of the Legal Services Authorities Act, 1987;
(c) Amount received under the order of the Court;[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
(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 ‘State Legal Service Authority Union
Territory, Chandigarh-
(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.
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 2024-25 to 2025-26 relevant for
the financial years 2023-24 to 2024-25 and shall be applicable for assessment year 2026-27 to 2028-29 relevant for
the financial year 2025-26 to 2027-28.
[Notification No. 15 /2026/F. No. 300196/64/2025-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.