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Date: 05-Jan-2024 Category: Extra Ordinary State: Union Government Country: India

Notification under clause (46) of section of the Income tax Act 1961 in case of DLSA

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, exempts the 'District Legal Service Authority Union Territory Chandigarh' from income tax on specific incomes, under Section 10(46) of the Income-tax Act, 1961.

Key Changes

  • The 'District Legal Service Authority Union Territory Chandigarh' (PAN: AAAGD1545A) is notified for income tax exemption on specific income.
  • The exemption applies to the following income sources:
  • Grants from Punjab and Haryana High Court, National Legal Services Authority, and State Authority under the Legal Services Authorities Act, 1987.
  • Grants or donations from the Central Government or Punjab/Haryana State Government for the Legal Services Authorities Act, 1987.
  • Amounts received under court orders.
  • Fees received as recruitment application fees.
  • Interest earned on bank deposits.
  • The exemption is subject to the conditions that the Authority:
  • Does not engage in any commercial activity.
  • Maintains unchanged activities and nature of specified income throughout the financial years.
  • Files income tax returns as per Section 139(4C)(g) of the Income-tax Act, 1961.
  • The notification is applicable retrospectively for assessment years 2021-2022, 2022-2023, and 2023-2024, relevant to financial years 2020-2021, 2021-2022, and 2022-2023 respectively.

Impact Analysis

District Legal Service Authority Union Territory Chandigarh

  • Action Item: Maintain detailed records of all income received from the specified sources to demonstrate eligibility for the exemption.

Central Government and State Governments of Punjab/Haryana

  • Action Item: Ensure that grants and donations are clearly designated for the purposes of the Legal Services Authorities Act, 1987.

Punjab and Haryana High Court, National Legal Services Authority, and State Authority

  • Action Item: Maintain records of grants provided to the District Legal Service Authority.

Tax Authorities

  • Action Item: Update internal guidelines and systems to reflect the income tax exemption granted to the District Legal Service Authority Union Territory Chandigarh for the specified income types.

Key Entities Referenced

District Legal Service Authority Union Territory Chandigarh: An authority constituted by the Administrator, Union Territory, Chandigarh under the Legal Services Authority Act, 1987 (Central Act 39 of 1987). Ministry of Finance (Department of Revenue): The government body responsible for issuing the notification through the Central Board of Direct Taxes (CBDT). Central Board of Direct Taxes (CBDT): A part of the Department of Revenue in the Ministry of Finance, responsible for direct tax administration in India. Income-tax Act, 1961: The primary legislation governing income tax in India. Section 10(46) provides for the exemption of specified income of certain bodies/authorities. Legal Services Authority Act, 1987: The Act under which the District Legal Service Authority is constituted. Punjab and Haryana High Court: A key provider of grants to the District Legal Service Authority Union Territory Chandigarh. National Legal Services Authority: A key provider of grants to the District Legal Service Authority Union Territory Chandigarh.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-05012024-251176 CG-DxLx-xEG-I0D5H0x1x2x0 24-251176 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.ं 74] नई दिल्ली, िाक्रिार, िनिरी 5, 2024/पौष 15, 1945 No. 74] NEW DELHI, FRIDAY, JANUARY 5, 2024/PAUSHA 15, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय प्रत्यक्ष कर बोडड) अजधसचू ना नई दिल्ली, 5 िनिरी, 2024 का.आ. 80(अ).— आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (46) द्वारा प्रित्त िजोयक का प्रयोग करते हुए, केंद्रीय सरकार उो खंड के प्रयोिनार्ड, ‘जिला जिजधक सेिा प्राजधकरण संघ राज्य क्षेत्र चण्डीगढ’, (पैन: AAAGD1545A), जिजधक सेिा प्राजधकरण अजधजनयम,1987(केन्द्द्रीय अजधजनयम 1987 का 39) के अन्द्तगडत प्रिासक, केन्द्द्र िाजसत प्रिेि, चण्डीगढ द्वारा गठित एक प्राजधकरण,को उो प्राजधकरण को उद्भूत होने िाली जनम्नजलजखत जिजनर्िष्टड आय के संबंध म ेंअजधसूजचत करती ह,ै अर्ाडतः (क) पंिाब एिं हठरयाणा उच्च न्द्यायालय,केन्द्द्रीय प्राजधकरण अर्ातड जिजधक सेिा प्राजधकरण अजधजनयम,1987 के अन्द्तगडत राष्ट्रीय जिजधक सेिा प्राजधकरण तर्ा राज्य प्राजधकरण से प्रात अ अनािान; (ख) जिजधक सेिा प्राजधकरण अजधजनयम,1987 के प्रयोिन के जलए केन्द्द्रीय सरकार अर्िा पंिाब/हठरयाणा राज्य सरकार से प्रात अ अनिा ान या िान; (ग) न्द्यायालय के आिेि के अन्द्तगडत प्रात अ राजि; 143 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (घ) भती आिेिन िाल्क के रुप म ेंप्रात अ राजि; और (ङ) बैंक िमाओं पर अर्िडत ब्याि। 2. यह अजधसूचना इन ितों के अध्यधीन प्रभािी होगी दक ‘जिला जिजधक सेिा प्राजधकरण संघ राज्य क्षेत्र चण्डीगढ – (क) दकसी िाजणजज्यक कायडकलाप में िाजमल नहीं होगी; (ख) कायडकलापक और जिजिष्ट आय की प्रकृजत समस्ट्त जित्तीय िषों के िौरान अपठरिर्तडत रहगे ी; और (ग) आयकर अजधजनयम, 1961 की धारा 139 की उप-धारा (4ग) के खंड (छ) के प्रािधान के अनासार आय की जििरणी फाइल करेगा। 3. यह अजधसूचना जनधाडरण िषों 2021-2022, 2022-2023 और 2023-2024 के जलए लागू मानी िाएगी तर्ा क्रमिः जित्तीय िषों 2020-2021, 2021-2022 और 2022-2023 के जलए संगत होगी। [अजधसूचना स.ं 6/2024 फा. स.ं 196/8/2021-आईटीए -I] जिकास ससंह, जनिेिक, (आईटीए-I) स्ट्पष्टीकरण ज्ञापन प्रमाजणत दकया िाता ह ैदक इस अजधसूचना को भतू लक्षी प्रभाि िेन े से दकसी व्यजो पर प्रजतकूल प्रभाि नहीं पड़ रहा ह।ै MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 5th January, 2024 S.O. 80(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 Union Territory Chandigarh’ (PAN: AAAGD1545A), an Authority constituted by the Administrator, Union Territory, Chandigarh under the Legal Services Authority 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 and State 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; (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 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. 3. This notification shall be deemed to have been applied for assessment years 2021-2022, 2022-2023 and 2023-2024 relevant for the financial years 2020-2021, 2021-2022 and 2022-2023 respectively. [Notification No. 6/2024 F. No. 196/8/2021-ITA-I] VIKAS SINGH, Director (ITA-I) Explanatory Memorandum It is certified that no person is being adversely affected by giving retrospective effect 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.

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