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REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-03082026-275127
EXTRAORDINARY
PART II-Section 3-Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 4133]
NEW DELHI, MONDAY, AUGUST 3, 2026/SHRAVAN 12, 1948
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 3rd August, 2026
S.O. 4309(E).— In exercise of the powers conferred by Schedule III [Table: Sl. No. 36] read with section 11
of the Income-tax Act, 2025 (30 of 2025), (hereinafter referred to as the said Act), the Central Government hereby
notifies for the purposes of the said clause, ‘District Legal Services Authority, Charkhi Dadri’(PAN AAAGD1414N),
an Authority constituted by the State Government of Haryana under the Legal Services Authorities Act, 1987 (39 of
1987), in respect of the following specified income arising to the said authority namely :-
(a) grants received from the Punjab and the Haryana High Court, the Central Authority i.e. the
National Legal Services Authority and State Authority i.e., Haryana State Legal Servies
Authority for the purpose of the Legal Services Authorities Act, 1987(39 of 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(39 of 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, Charkhi Dadri'
(PAN AAAGD1414N):-
(a) shall not engage in any commercial activity;
(b) shall file return of income in accordance with the provision of clause (c)(xiii) of sub-section
(9) of section 263 of the said Act; and.
(c) activities and the nature of the specified income shall remain unchanged throughout the tax
years.
3. Failure to comply with the conditions specified in paragraph 2 shall result in withdrawal of exemption under Schedule
III [Table: Sl. No. 36] read with section 11 and initiation of proceedings under the said Act.
4. This notification shall be applicable for the tax year 2026-27.
[Notification No. 105/2026/F. No. 300196/1/2026-ITA-I]
HARDEV SINGH, Under Secy.
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