Case law › Notifications › 2024 › Notification No. 119/2024 [F. No. 300196/64/2018-ITA-I (Pt.1)] / SO 4982(E)

Notification 19 November 2024

Notification No. 119/2024 [F. No. 300196/64/2018-ITA-I (Pt.1)] / SO 4982(E)

[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3

What this is

Notification No. 119/2024 [F. No. 300196/64/2018-ITA-I (Pt.1)] / SO 4982(E) was published on 19 November 2024. Its subject is [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.9	s.9
s.10	s.11, s.19
s.139	s.2, s.263, s.349

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 19th November, 2024
S.O. 4982(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' as specified in the Schedule to this notification, 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), as a 'class of body' 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 each of the District Legal Service Authority—
(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.

3. This notification shall be applicable for assessment years 2024-2025, 2025-2026, 2026-2027, 2027-2028 and 2028-2029 relevant for financial years 2023-2024, 2024-2025, 2025-2026, 2026-2027 and 2027-2028 respectively.

SCHEDULE

| S. No. | Name of Authority | PAN |
|--------|-------------------|-----|
| 1 | District Legal Service Authority, Hisar | AABAD3836H |
| 2 | District Legal Service Authority, Bhiwani | AAAGD0034Q |
| 3 | District Legal Service Authority, Kurukshetra | AAALD1049C |
| 4 | District Legal Service Authority, Palwal | AAAJC0822A |

[Notification No. 119 /2024/F. No. 300196/64/2018-ITA-I (Pt.1)]
ASHWANI KUMAR, Under Secy.
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.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Circular No. 5/2026 — Circular No. 5 of 2026 12 May 2026
Notification No. 28/2026 [F. No. 300196/7/2026-ITA-I] / SO 1535(E) — Ministry of Finance 24 March 2026
Notification No. 17/2026 [F. No. 300196/64/2018-ITA-I(Part-1)] / SO 571(E) — Ministry of Finance 5 February 2026
Notification No. 115/2025 [F. No. 300196/64/2018-ITA-I(Part-1)] / S.O. 3204(E) — Ministry of Finance 14 July 2025
Notification No. 110/2024 [F. No. 300196/64/2018-ITA-I (Pt.1)] / SO 4401(E) — Ministry of Finance 11 October 2024
Notification No. 1/2024 — Specifying forms returns statements reports orders by whatever name called prescribed in appendix ii to be furnished ele 26 February 2024

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.