Quick Summary
The Central Board of Direct Taxes (CBDT), under the Ministry of Finance, has issued Notification No. 92/2026 dated July 21, 2026, notifying the District Legal Services Authority (DLSA), Jind for exemption under Section 10(46) of the Income-tax Act, 1961. The notification has been published in the Of
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FAQ :
Section 10(46) allows the Central Government to notify specific statutory bodies, authorities, boards, trusts, and commissions for income-tax exemption on their specified incomes, typically those related to public welfare or statutory functions.
The exempt incomes include grants from the Punjab and Haryana High Court, NALSA, and Haryana State Legal Services Authority, grants or donations from Central or Haryana governments, amounts received via court orders, recruitment application fees, and interest from bank deposits.
The Jind DLSA must not engage in commercial activities, must ensure its activities and income nature remain unchanged, and must file its income-tax return as per Section 139(4C)(g) of the Income-tax Act, 1961.
Yes, the notification has retrospective effect, applying to financial years from 2022-23 up to 2025-26, meaning specified income for these periods is eligible for exemption if conditions are met.
Failure to comply with the specified conditions may result in penalties and the withdrawal of the tax exemption granted under Section 10(46).
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