CBDT Grants Income Tax Exemption To DLSA Jind, Under Section 10(46) for AYs 2023-24 to 2026-27:

The Central Board of Direct Taxes (CBDT) under the Ministry of Finance (Department of Revenue) has notified the District Legal Services Authority (DLSA), Jind, for income tax exemption under Section 10(46) of the Income Tax Act, 1961.

The aforesaid action has been officially announced vide Notification No. S.O. 3983(E), dated July 21, 2026. As per the notification, the exemption applies only to certain specific income sources of DLSA, Jind. The following is the complete list of income sources on which the income tax exemption will apply:

• "(a) grants received from the Punjab and Haryana High Court, the Central Authority i.e. the National Legal Services Authority and the State Authority i.e., Haryana State Legal Servies Authority for the purpose of the Legal Services Authorities Act, 1987(39 of 1987);

• (b) grants or donation received from the Central Government or the State Government of Haryana for the purposes of the Legal Services Authorities Act, 1987(39 of 1987);

• (c) amount received under the order of the Court;

  

• (d) fees received as recruitment application fee; and

• (e) interest earned on bank deposits."

As per the notification, the income tax exemption will only apply if the District Legal Service Authority, Jind, fulfills the following conditions:

• The authority should not be engaged in any commercial activity.

• The activities and the nature of the authority's specified income shall remain unchanged throughout the financial years under consideration.

• The authority must file its income tax return (ITR) in line with the provisions of Section 139(4C)(g) of the Income Tax Act of 1961.

The CBDT has explicitly clarified in the notification that non-compliance with the aforementioned conditions can lead to withdrawal of the income tax exemption, and penal action can be initiated under the provisions of the Income Tax Act, 1961.

The notification will apply retrospectively to Assessment Years 2023-24, 2024-25, 2025-26, and 2026-27, corresponding to Financial Years 2022-23 to 2025-26. The government has also stated that the retrospective effect does not adversely affect the interests of any person.

Refer to the official notification for complete information.