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REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-05022026-269850
EXTRAORDINARY
PART II-Section 3-Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 542]
NEW DELHI, THURSDAY, FEBRUARY 5, 2026/MAGHA 16, 1947
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 5th February, 2026
S.O. 571(E).—In exercise of the powers conferred by clause (46) of section 10 of the Income-tax
Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, 'District
Legal Service Authority', Faridabad (PAN AAAJC0807B), constituted by Government of Haryana for every
District in the State of Haryana in exercise of powers conferred by sub-section (1) of section 9 of the Legal
Services Authorities Act, 1987 (Central Act No. 39 of 1987), in respect of the following specified income
arising to that body, namely:-
(a) Grants received from the Punjab and Haryana High Court, Central Authority i.e. National
Legal Services Authority and State Authority i.e. Haryana State Legal Services Authority
for the purposes of the Legal Services Authorities Act, 1987;
(b) Grants or donation received from the Central Government or the State Government of
Haryana for the purpose of the Legal Services Authorities Act, 1987;
(c) Amount received under the order of the Court;
(d) Fee received as recruitment application fee; and
(e) Interest earned on bank deposits.
2. This notification shall be effective subject to the conditions that 'District Legal Service Authority',
Faridabad-
(a) shall not engage in any commercial activity;
(b) activities and the nature of the specified income shall remain unchanged throughout the
financial years; and
(c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C)
of section 139 of the Income-tax Act, 1961.
2.1 Failure to comply with these conditions may result in the initiation of penal actions under the provisions
of the Income-tax Act, 1961 and withdrawal of the exemption granted u/s 10(46) of the Act.
3. This notification shall be deemed to have been applied for assessment years 2023-2024,2024-2025
and 2025-2026 and shall apply with respect to the assessment years 2026-2027, 2027-2028.
[Notification No. 17 /2026/ F. No. 300196/64/2018-ITA-I(Part-1)]
HARDEV SINGH, Under Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect (with effect from the
year of application made before the Board/Department) to this notification.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.