Ministry of Finance
Notification No. 104/2026 [F.No.300196/1/2026-ITA-I] / SO 4308(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri was published on 3 August 2026. Its subject is Ministry of Finance.
This grants an exemption or a relief under a provision that allows one. Read the conditions attached: an exemption notification is construed strictly, and a condition missed is the exemption lost.
Acting under the savings in section 536(2)(a) to (c) and (e) of the Income-tax Act, 2025, the Central Government notifies the District Legal Services Authority, Charkhi Dadri (PAN AAAGD1414N), an authority constituted by the State Government of Haryana under the Legal Services Authorities Act, 1987, for the purposes of section 10(46) of the Income-tax Act, 1961. The specified income exempted is grants from the Punjab and Haryana High Court, the National Legal Services Authority and the Haryana State Legal Services Authority for the purposes of the 1987 Act; grants or donations from the Central Government or the State Government of Haryana for those purposes; amounts received under an order of the Court; recruitment application fees; and interest earned on bank deposits. The exemption is conditional on the Authority not engaging in any commercial activity, its activities and the nature of its specified income remaining unchanged through the financial years, and its filing a return of income under section 139(4C)(g) of the 1961 Act. The notification is deemed to apply for assessment years 2023-24, 2024-25, 2025-26 and 2026-27.
The recitals explain that though the 1961 Act was repealed by section 536(1) of the Income-tax Act, 2025, the savings in section 536(2) preserve its operation for earlier years and for pending or later proceedings relating to tax years beginning before 1 April 2026, so a section 10(46) notification for those years may still be made. The explanatory memorandum certifies that no person's interests are adversely affected by the retrospective effect.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 3rd August, 2026
S.O. 4308(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) of the Income-tax Act, 2025 (30 of 2025);
And whereas, section 536(2)(a) and (b) of the Income-tax Act, 2025 (30 of 2025), inter alia, provides that irrespective of the repeal of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act of 1961) and subject to sub-section (4) thereof, nothing shall affect-
(i) the previous operation of the provisions of the Act of 1961 and any order or anything duly done or suffered thereunder; or
(ii) any right, privilege, obligation or liability acquired, accrued or incurred under the Act of 1961 or orders under that Act;
And whereas, section 536(2)(c) of the Income-tax Act, 2025 (30 of 2025) provides that the provisions of the Act of 1961 shall continue to apply to any proceeding pending on the date of commencement of the Income-tax Act, 2025 (30 of 2025) and to any proceedings initiated on or after the 1 April, 2026 (including notices, assessment, reassessment, recomputation, rectification, penalty, reference, revision and appeals) in respect of any tax year beginning before the 1st April, 2026 and such proceedings shall be carried out as per the procedure specified in the Act of 1961;
And whereas, section 536(2)(e) of the Income-tax Act, 2025 (30 of 2025) provides that any proceeding pending on the date of its commencement before any income-tax authority or any other authority constituted under the 4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
repealed Income-tax Act, Appellate Tribunal, or any court, by way of application, appeal, reference or revision or by any other means, shall be continued and disposed of as if this Act had not been enacted;
Now, therefore, in pursuance of the provisions of section 536(2)(a) to (c) and (e) of the Income-tax Act, 2025 (30 of 2025), the Central Government hereby notifies, for the purposes of section 10 (46) of the Act of 1961, "District Legal Services Authority, Charkhi Dadri" (PAN AAAGD1414N), an Authority constituted by the State Government of Haryana under Legal Services Authorities Act, 1987 (39 of 1987), in respect of the following specified income arising to that 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 for the purpose 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.
2. This notification shall be effective subject to the conditions that the District Legal Service Authority, Charkhi Dadri -
(a) shall not engage in any commercial activity;
(b) its 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 provisions of section 139(4C) (g) of the Act of 1961.
3. Failure to comply with these conditions shall result in the initiation of penal actions under the provisions of the Act of 1961, and withdrawal of exemption granted under section 10(46) of the Act of 1961.
4. This notification shall be deemed to have been applied for the assessment years 2023-24, 2024-25, 2025-26 and 2026-27 relevant to the financial years F.Y. 2022-23, 2023-24, 2024-25 and 2025-26.
[Notification No. 104 /2026/ F.No.300196/1/2026-ITA-I]
HARDEV SINGH, Under Secy.
Explanatory Memorandum
It is certified that the interests of no person are being adversely affected by giving retrospective effect [with effect from the year of application filed before the Board or Income tax 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.
assessment years 2023-24 to 2026-27, retrospectively.
In the Authority's returns and assessments for assessment years 2023-24 to 2026-27, and in any proceeding for those years where the exemption of its grants, court receipts, fees or bank interest is examined.
← Notification No. 105/2026 [F. No. 300196/1/2026-ITA-I] / SO 4309(E) : 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 · Notification No. 103/2026 [F. No.300196/76/2024-ITA-I] / SO 4307(E) :Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Haryana State Board of Technical Education (HSBTE), Panchkula →
Source: the Income Tax Department’s own published text — its page for this instrument.