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Core Purpose

The Central Government notifies 'District Legal Service Authority, Jind' for the purposes of Schedule III [Table: Sl. No. 36] read with section 11 of the Income-tax Act, 2025, exempting specific income types subject to certain conditions.

Detailed Summary

This notification, S.O. 3984(E), issued by the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, on July 21, 2026, notifies 'District Legal Service Authority, Jind' (PAN: AAAGD0053R) for the purposes of Schedule III [Table: Sl. No. 36] read with section 11 of the Income-tax Act, 2025 (30 of 2025). The Authority, constituted by the Legal Services Authorities Act, 1987 (39 of 1987), is exempted in respect of specified income, including grants from the Punjab and Haryana High Court, the National Legal Services Authority, the Haryana State Legal Services Authority, the Central Government, or the State Government of Haryana; amounts received under court orders; fees received as recruitment application fees; and interest earned on bank deposits. This exemption is contingent upon three conditions: the Authority shall not engage in any commercial activity; it must file its return of income in accordance with clause (c)(xiii) of sub-section (9) of section 263 of the Income-tax Act, 2025; and its activities and the nature of the specified income must remain unchanged throughout the tax years. Failure to comply with these conditions will result in the withdrawal of the exemption and initiation of proceedings under the Income-tax Act, 2025. This notification is applicable for the tax year 2026-27 and is identified as Notification No. 93/2026/F. No. 300196/65/2025-ITA-I.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-21072026-274686 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 3814] NEW DELHI, TUESDAY, JULY 21, 2026/ASHADHA 30, 1948 5540 GI/2026 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 21st July, 2026 S.O. 3984(E).β€” 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, β€˜District Legal Service Authority, Jind' (PAN: AAAGD0053R), an Authority constituted by the 'Legal Services Authorities Act, 1987' (39 of 1987), in respect of the following specified income arising to the said body, namely :- (a) grants received from the Punjab and Haryana High Court, the Central Authority i.e. the National Legal Services Authority and the 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 purposes 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, Jind' (PAN: AAAGD0053R),- (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. 93/2026/F. No. 300196/65/2025-ITA-I] HARDEV SINGH, Under Secy. 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

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