Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-14072025-264652
EXTRAORDINARY
PART II-Section 3-Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 3134]
NEW DELHI, MONDAY, JULY 14, 2025/ASHADHA 23, 1947
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;
(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. SARVESH KUMAR SRIVASTAVA
Date: 2025.07.14 23:28:17 +0530