Income Tax:
Central Board of Direct Taxes, has issued Notification No. 93/2026 dated 21 July 2026 [S.O. 3984(E)], in exercise of the powers conferred by Schedule III [Table: Sl. No. 36] read with section 11 of the Income-tax Act, 2025, notifying the ‘District Legal Service Authority, Jind’ (PAN: AAAGD0053R), an Authority constituted under the Legal Services Authorities Act, 1987, in respect of specified income arising to it. The specified income covers grants from the Punjab and Haryana High Court, the National Legal Services Authority and the Haryana State Legal Services Authority; grants or donations from the Central Government or the State Government of Haryana; amounts received under orders of the Court; recruitment application fees; and interest on bank deposits. The exemption is conditional upon the Authority not engaging in any commercial activity, filing its return of income in accordance with clause (c)(xiii) of sub-section (9) of section 263 of the said Act, and maintaining its activities and the nature of specified income unchanged throughout the tax years. Non-compliance will result in withdrawal of the exemption under Schedule III [Table: Sl. No. 36] read with section 11 and initiation of proceedings under the Act. The notification is applicable for the tax year 2026-27.
[Notification No. 93/2026 dated 21st July 2026]
