CBDT Notifies District Legal Services Authority, Charkhi Dadri for Income Tax Exemption under Section 10(46)

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 under Section 10(46) of the Income-tax Act, 1961. This exemption applies to specific income sources, including grants, donations, court-ordered amounts, recruitment fees, and bank interest. The notification is effective retrospectively for assessment years 2023-24 to 2026-27, provided the authority adheres to strict conditions.

MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew Delhi, the 3rd August, 2026 S.O. 4308(E). Whereas, section 10 (46) of the Income-tax Act, 1961 (43 of 1961) provided for exemption of specified income of certain bodies or authorities or Boards or Trusts or Com

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FAQ :

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

The exemption is granted under Section 10(46) of the Income-tax Act, 1961.

The exemption covers grants from the Punjab and Haryana High Court, National Legal Services Authority, and Haryana State Legal Services Authority; grants or donations from the Central or Haryana State Government; amounts received by court order; recruitment application fees; and interest earned on bank deposits.

The authority must not engage in any commercial activity, its activities and income nature must remain unchanged, and it must file its income return as per Section 139(4C)(g) of the Act of 1961.

This notification is deemed to have been applied for assessment years 2023-24, 2024-25, 2025-26, and 2026-27.

Failure to comply with the conditions will result in penal actions under the Act of 1961 and the withdrawal of the exemption granted under Section 10(46).