CBDT Notifies District Legal Services Authority, Charkhi Dadri for Income Tax Exemption under Schedule III of the Income-tax Act, 2025

Last updated: 05 August 2026

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The Central Board of Direct Taxes (CBDT) has officially recognised the District Legal Services Authority in Charkhi Dadri for income tax exemption. This exemption applies to specific income sources, including grants from various legal bodies and government entities, court-ordered amounts, recruitment fees, and interest from bank deposits. The notification is effective for the tax year 2026-27, provided the authority adheres to certain conditions.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 3rd August, 2026

S.O. 4309(E).— 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, ‘District Legal Services Authority, Charkhi Dadri’ (PAN AAAGD1414N),an Authority constituted by the State Government of Haryana under the Legal Services Authorities Act, 1987 (39 of 1987), in respect of the following specified income arising to the said authority namely :-

(a) grants received from the Punjab and the Haryana High Court, the Central Authority i.e. the National Legal Services Authority and 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 purpose 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, Charkhi Dadri’(PAN AAAGD1414N):-

(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. 105/2026/F. No. 300196/1/2026-ITA-I]
HARDEV SINGH, Under Secy.

FAQ :

The District Legal Services Authority, Charkhi Dadri has been notified for income tax exemption.

Eligible income includes grants from the Punjab and Haryana High Court, National Legal Services Authority, Haryana State Legal Services Authority, Central Government, and State Government of Haryana. It also covers amounts received by court order, recruitment application fees, and interest earned on bank deposits.

The authority must not engage in any commercial activity, must file its income return as per the Act, and its activities and the nature of specified income must remain unchanged throughout the tax years.

Failure to comply with the specified conditions will result in the withdrawal of the exemption and initiation of proceedings under the Income-tax Act.

This notification is applicable for the tax year 2026-27.