Section 10(46) Income Tax Exemption Granted to District Legal Service Authority, Panchkula

Last updated: 13 August 2026

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The Central Government has granted an income tax exemption under Section 10(46) to the District Legal Service Authority, Panchkula. This exemption applies to specific income sources, including grants from various legal authorities and government bodies, court-ordered amounts, recruitment application fees, and bank interest. The exemption is effective from assessment years 2023-24 to 2026-27, provided the authority adheres to certain conditions, such as not engaging in commercial activities and maintaining the nature of its income and activities.

MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATION New Delhi, the 11th August, 2026 S.O. 4458(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 Commissions as may be notified by the Central Government in the Official Gazette for the purposes of that section; And whereas, the Income-tax Act, 1961 (43 of 1961) was repealed by section 536 (1) o

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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)

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FAQ :

The notification grants an income tax exemption under Section 10(46) of the Income-tax Act, 1961, to the District Legal Service Authority, Panchkula.

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 by court order, recruitment application fees, and interest earned on bank deposits.

Yes, the District Legal Service Authority, Panchkula 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).

Notification No : 112 /2026 IT
Source : https://www.incometaxindia.gov.in/documents/d/guest/notification-no-112-2026-pdf

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