Income Tax Exemption Notified for District Legal Service Authority, Panchkula under Schedule III of Income-tax Act, 2025

Last updated: 13 August 2026

Save Share

Quick Summary

The District Legal Service Authority, Panchkula has been granted an income tax exemption under Schedule III of the Income-tax Act, 2025. This exemption applies to specific income sources, including grants from various legal authorities and government bodies, court-ordered amounts, recruitment fees, and bank interest. The exemption is effective for the tax year 2026-27, provided the Authority adheres to certain conditions, such as not engaging in commercial activities and filing income tax returns as required.

MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew Delhi, the 11th August, 2026 S.O. 4459(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 Service Authority, Panchkula (PAN: AAAGC0054R), an Authority constituted by the Legal Services Aut

Daily Limit Reached

You have reached your daily limit of 2 Free Notice & Circular

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Notice & Circular Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

FAQ :

The District Legal Service Authority, Panchkula has received income tax exemption.

The exemption is granted under Schedule III, read with section 11 of the Income-tax Act, 2025.

The exemption covers grants received 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 under court order, recruitment application fees, and interest earned on bank deposits.

The District Legal Service Authority, Panchkula must not engage in any commercial activity, must file its return of income as per the Act, and its activities and income nature must remain unchanged throughout the tax year.

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

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

Notification No : 113 /2026 IT
Source : https://www.incometaxindia.gov.in/documents/d/guest/notification-no-113-2026-pdf

461 Views Comment Share Income Tax Report

Notification posted by

CCI News Desk

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

Comments