The Central Board of Direct Taxes has issued Notification No. 133/2021, granting income tax exemption to the Haryana State Legal Services Authority in Panchkula. This exemption applies to specific income sources, including grants from NALSA and the Haryana government, court-ordered amounts, recruitment fees, and interest income. The notification is effective from the financial year 2020-2021 through 2024-2025, provided the authority adheres to certain conditions.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 23rd November, 2021
Notification No. 133/2021-Income Tax
S.O. 4841(E). -In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Governmen
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FAQ :
Notification No. 133/2021 grants income tax exemption to the Haryana State Legal Services Authority for specific types of income.
The exemption covers grants from the National Legal Services Authority (NALSA) and the Haryana State Government, amounts received by court order, recruitment application fees, and interest income from deposits.
The authority must not engage in commercial activities, its activities and income sources must remain consistent, and it must file income tax returns as required.
This notification is effective retrospectively for the financial year 2020-2021 and applies to the financial years 2021-2022, 2022-2023, 2023-2024, and 2024-2025.
The notification was issued by the Central Government through the Ministry of Finance, Department of Revenue (Central Board of Direct Taxes).
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Notification No : 133/2021-Income TaxPublished in Income Tax
Source : https://www.incometaxindia.gov.in/communications/notification/notification-133-2021.pdf