Income Tax:
The Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, has issued Notification No. 92/2026 dated 21 July 2026 [S.O. 3983(E)], notifying the ‘District Legal Service Authority, Jind’ (PAN: AAAGD0053R), an Authority constituted under the Legal Services Authorities Act, 1987, for the purposes of section 10(46) of the Income-tax Act, 1961. Although the Act of 1961 stands repealed by section 536(1) of the Income-tax Act, 2025, the notification has been issued in pursuance of the savings provisions under section 536(2)(a) to (c) and (e) of the 2025 Act, which preserve rights, obligations and pending or subsequently initiated proceedings relating to tax years commencing before 1 April 2026. The specified income exempted comprises grants received 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 earned on bank deposits. The exemption is subject to the conditions that the Authority shall not engage in any commercial activity, its activities and the nature of specified income shall remain unchanged, and it shall file its return of income under section 139(4C)(g) of the Act of 1961; failure to comply will attract penal action and withdrawal of exemption. The notification applies retrospectively to assessment years 2023-24 to 2026-27 (financial years 2022-23 to 2025-26), and it has been certified that no person’s interests are adversely affected by the retrospective effect.
[Notification No. 92/2026 dated 21st July 2026]
