This notification, S.O. 3204(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on July 14, 2025, grants an exemption under clause (46) of Section 10 of the Income-tax Act, 1961 to District Legal Services Authorities in Haryana. This exemption applies to specific income sources, including: grants from the Punjab and Haryana High Court, National Legal Services Authority, and Haryana State Legal Services Authority related to the Legal Services Authorities Act, 1987; grants or donations from the Central Government or Haryana State Government for the same Act; amounts received under court order; recruitment application fees; and interest earned on bank deposits. The exemption is conditional upon the District Legal Service Authorities not engaging in commercial activities, maintaining consistent activities and income nature, and filing income tax returns as per clause (g) of subsection (4C) of section 139 of the Income-tax Act, 1961. This notification is effective retrospectively for the assessment year 2024-2025 and applies to the assessment years 2025-2026, 2026-2027, 2027-2028, and 2028-2029. The schedule lists the District Legal Service Authority, Gurgaon (PAN: AAAGD0052Q) and District Legal Service Authority, Mewat (PAN: AAAGD0111N) as the notified entities. The notification number is 115/2025/F. No. 300196/64/2018-ITA-I/Part-1, and it is signed by Meenakshi Singh, Dy. Secy.
Key Entities Referenced
Income-tax Act, 1961: A central act of India, specifically section 10 clause 46 and section 139 subsection 4C clause g are referenced in the context of exemptions for District Legal Service Authorities.
Central Board of Direct Taxes: A department under the Ministry of Finance responsible for issuing the notification.
Ministry of Finance: The government ministry under which the Central Board of Direct Taxes operates.
Legal Services Authorities Act, 1987: A central act of India that establishes the framework for legal services authorities, which are the subject of the notification.
District Legal Service Authority: The primary entity being addressed in the notification, specifically those constituted by the Government of Haryana.
Government of Haryana: The state government that constituted the District Legal Service Authorities mentioned in the notification.
Punjab and Haryana High Court: An entity providing grants to the District Legal Service Authorities.
National Legal Services Authority: Also referred to as Central Authority, it provides grants to the District Legal Service Authorities.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-14072025-264652
CG-DxLx-xEG-I1D4H0x7x2x0 25-264652
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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.ं 3134] नई दिल्ली, सोमिार, िलु ाई 14, 2025/आषाढ़ 23, 1947
No. 3134] NEW DELHI, MONDAY, JULY 14, 2025/ASHADHA 23, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 14 िुलाई, 2025
का.आ. 3204(अ).— आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (46) द्वारा प्रित्त िजियों
का प्रयोग करते हुए, केंरीय सरकार, एतद्द्वारा उि खडं के प्रयोिनों के जलए, इस अजधसूचना की अनुसूची में यथा जनर्िष्टड
‘जिला जिजधक सेिा प्राजधकरण’ को, जिजधक सेिा प्राजधकरण अजधजनयम, 1987 (केंरीय अजधजनयम संख्या 39, 1987) की
धारा 9 की उपधारा (1) द्वारा प्रित्त िजियों का प्रयोग करत े हुए हररयाणा राज्य के प्रत्येक जिले के जलए हररयाणा सरकार
द्वारा गरित, उस जनकाय को उद्भूत होन ेिाली जनम्नजलजखत जिजनर्िडष्ट आय के संबंध म ें‘जनकाय के िग’ड के रूप म ेंअजधसूजचत
करती ह,ै अथाडत:् -
(क) जिजधक सेिा प्राजधकरण अजधजनयम, 1987 के प्रयोिनों के जलए पंिाब एिं हररयाणा उच् च न्द्यायालय,
केंरीय प्राजधकरण अथाडत राष्ट्रीय जिजधक सेिा प्राजधकरण और राज्य प्राजधकरण अथाडत हररयाणा राज्य
जिजधक सेिा प्राजधकरण से प्राप्त अनिु ान;
(ख) जिजधक सेिा प्राजधकरण अजधजनयम, 1987 के प्रयोिन के जलए केन्द्र सरकार अथिा हररयाणा राज्य
सरकार से प्राप्त अनिु ान या िान;
4692 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ग) न्द्यायालय के आिेि के तहत प्राप्त राजि;
(घ) भती आिेिन िल्ु क के रूप में प्राप्त िल्ु क; और
(ङ) बैंक िमा पर अर्िडत ब्याि.
2. यह अजधसूचना इन ितों के अध्यधीन प्रभािी होगी दक प्रत्यके “जिला जिजधक सेिा प्राजधकरण”-
(क) दकसी भी िाजणजज्यक गजतजिजध में सलं ग्न नहीं होगा;
(ख) गजतजिजधयां और जनर्िडष्ट आय की प्रकृजत पूरे जित्तीय िषड में अपररिर्तडत रहगे ी; तथा
(ग) आयकर अजधजनयम, 1961 की धारा 139 की उपधारा (4ग) के खंड (छ) के प्रािधान के अनसु ार आय
की जििरणी िाजखल करेगा।
3. यह अजधसूचना कर जनधाडरण िषड 2024-2025 के जलए लागू मानी िाएगी तथा कर जनधाडरण िष ड 2025-2026,
2026-2027, 2027-2028 और 2028-2029 के जलए संगत होगी।
अनसु चू ी
क्र. सं. प्राजधकरण का नाम पैन
(1) (2) (3)
1 जिला जिजधक सेिा प्राजधकरण, गड़ु गांि AAAGD0052Q
2 जिला जिजधक सेिा प्राजधकरण, मेिात AAAGD0111N
[अजधसूचना संख्या 115 /2025/फा. सं. 300196/64/2018-आईटीए-I(भाग 1)]
मीनाक्षी ससंह, उप सजचि
जििरणात्मक ज्ञापन
यह प्रमाजणत दकया िाता ह ैदक इस अजधसूचना को भूतलक्षी प्रभाि िेने से दकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पड़गे ा।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 14th July, 2025
S.O. 3204(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
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;[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
(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 deemed to have been applied for assessment years 2024-2025 and shall apply with
respect to the assessment years 2025-2026, 2026-2027, 2027-2028 and 2028-2029.
SCHEDULE
S. No. Name of the Authority PAN
(1) (2) (3)
1 District Legal Service Authority, Gurgaon AAAGD0052Q
2 District Legal Service Authority, Mewat AAAGD0111N
[Notification No. 115/2025/F. No. 300196/64/2018-ITA-I(Part-1)]
MEENAKSHI SINGH, Dy. Secy.
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.