Notification Schedule III (Table Sl No 36) read with section 11 of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri
The Central Board of Direct Taxes, through Notification No. 105/2026-Income Tax dated 3 August 2026, has notified District Legal Services Authority, Charkhi Dadri (PAN AAAGD1414N) under Schedule III [Table: Sl. No. 36] read with Section 11 of the Income-tax Act, 2025 for the tax year 2026-27. The notification covers specified income comprising grants received from the Punjab and Haryana High Court, the National Legal Services Authority and the Haryana State Legal Services Authority for the purposes of the Legal Services Authorities Act, 1987, grants or donations from the Central Government or the Government of Haryana, amounts received under court orders, recruitment application fees, and interest earned on bank deposits. The notification is subject to conditions that the Authority does not engage in any commercial activity, files its return of income in accordance with Section 263(9)(c)(xiii) of the Income-tax Act, 2025, and that its activities and the nature of the specified income remain unchanged throughout the tax years. Failure to comply with these conditions will result in withdrawal of the exemption and initiation of proceedings under the Act.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 105/2026-Income Tax | Dated: 3rd August, 2026
S.O. 4309(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 Services Authority, Charkhi Dadri’ (PAN AAAGD1414N), an Authority constituted by the State Government of Haryana under the Legal Services Authorities Act, 1987 (39 of 1987), in respect of the following specified income arising to the said authority namely :-
a. grants received from the Punjab and the Haryana High Court, the Central Authority i.e. the National Legal Services Authority and 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
c. for the purpose of the Legal Services Authorities Act, 1987(39 of 1987);
(d ) amount received under the order of the Court;
e. fees received as recruitment application fee; and
f. interest earned on bank deposits.
2. This notification shall be effective subject to the conditions that ‘District Legal Service Authority, Charkhi Dadri’ (PAN AAAGD1414N):-
a. shall not engage in any commercial activity;
b. shall file return of income in accordance with the provision of clause (c)(xiii) of sub-section (9) of section 263 of the said Act; and.
c. activities and the nature of the specified income shall remain unchanged throughout the tax years.
3. Failure to comply with the conditions specified in paragraph 2 shall result in withdrawal of exemption under Schedule III [Table: Sl. No. 36] read with section 11 and initiation of proceedings under the said Act.
4. This notification shall be applicable for the tax year 2026-27.
[Notification No. 105/2026/F. No. 300196/1/2026-ITA-I]
HARDEV SINGH, Under Secy.
