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Case lawNotifications2026 › Notification No. 93/2026 [F. No. 300196/65/2025-ITA-I] / SO 3984(E) : Notification of District Legal Service Authority, Jind
Notification 21 July 2026

Notification No. 93/2026 [F. No. 300196/65/2025-ITA-I] / SO 3984(E) : Notification of District Legal Service Authority, Jind

Ministry of Finance

What this is

Notification No. 93/2026 [F. No. 300196/65/2025-ITA-I] / SO 3984(E) : Notification of District Legal Service Authority, Jind was published on 21 July 2026. Its subject is Ministry of Finance.

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 ActNow
s.11s.332, s.333, s.334, s.335, s.337, s.338, s.339, s.340, s.341, s.342, s.344, s.345, s.350, s.355
s.263s.377

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.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 21st July, 2026
S.O. 3984(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 Service Authority, Jind' (PAN: AAAGD0053R), an Authority constituted by the 'Legal Services Authorities Act, 1987' (39 of 1987), in respect of the following specified income arising to the said body, namely :-
(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.
[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
2. This notification shall be effective subject to the conditions that 'District Legal Service Authority, Jind' (PAN: AAAGD0053R),-
(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. 93/2026/F. No. 300196/65/2025-ITA-I]
HARDEV SINGH, 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.

← Notification No. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962  ·  Notification No. 92/2026 [F. No. 300196/65/2025-ITA-I] / SO 3983(E) : Notification of District Legal Service Authority, Jind →

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.