CBDT notifies Haryana State Legal Services Authority eligible for Income Tax Exemption [Read Notification]

Haryana State Legal Services Authority - Taxscan

The Central Board of Direct Taxes (CBDT) notified the Haryana State Legal Services Authority eligible for Section 10(46) Income Tax Exemption.

The Board empowers under clause (46) of section 10 of the Income-tax Act, 1961 notified for the purposes of the Income Tax Exemption ‘Haryana State Legal Services Authority’ Panchkula an authority constituted by the State Government of Haryana, in respect of the g specified income arising to that Authority, namely Grants received from Central Authority i.e. National Legal Services Authority (NALSA) for the purposes of the Legal Service Authorities Act, 1987;  Grants or donations received from the State Government of Haryana; Amount received under the orders of Courts; Fee received as recruitment application fees; and Interest income earned on deposits.

This notification shall be effective subject to the conditions that Haryana State Legal Services Authority, Panchkula, shall not engage in any commercial activity; activities and the nature of the specified income shall remain unchanged throughout the financial years; and shall file the return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961.

This notification shall be deemed to have been applied for the financial year 2020-2021 and shall apply with respect to the financial years 2021-2022, 2022-2023, 2023-2024, and 2024-2025.

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