Exemption Notification for District Legal Services Authority, Panipat under Section 10(46) of the Income-tax Act, 1961

Last updated: 30 March 2026

Notice Date : 27 March 2026

Quick Summary

The Central Government has granted an income tax exemption to the District Legal Services Authority (DLSA) in Panipat under Section 10(46) of the Income-tax Act, 1961. This exemption applies to specific income sources, including grants from various legal authorities and government bodies, court-ordered receipts, application fees, and bank interest. The exemption is subject to DLSA Panipat not engaging in commercial activities, maintaining the nature of its income, and filing tax returns as required. This notification is effective retrospectively for certain assessment years and prospectively for others.

MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew Delhi, the 27th March, 2026 S.O. 1626(E). In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961(43 of 1961), the Central Government hereby notifies for the purposes of the

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This notification grants an income tax exemption to the District Legal Services Authority, Panipat 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, Haryana State Legal Services Authority, Central Government, and State Government of Haryana. It also includes amounts received by court order or from other sources, recruitment application fees, and interest from bank deposits.

The District Legal Services Authority, Panipat must not engage in any commercial activity, its activities and income nature must remain unchanged, and it must file its income tax return as per the Act.

Failure to comply with the conditions may lead to penal actions under the Income-tax Act and the withdrawal of the granted exemption.

The notification is deemed to have been applied for assessment years 2023-24 to 2025-26 (relevant financial years 2022-23 to 2024-25) and is applicable for assessment years 2026-27 to 2027-28 (relevant financial years 2025-26 to 2026-27).