The CBDT issued Notification No. 115/2025 dated July 14, 2025, grants tax exemption under clause (46) of section 10 of the Income-tax Act, 1961, to District Legal Service Authorities in Haryana. The exemption applies to specified incomes, including grants from legal authorities, government donations, court-ordered amounts, recruitment fees, and interest on bank deposits. Conditions include non-engagement in commercial activities, unchanged income nature, and filing returns as per section 139(4C)(g). The notification applies retrospectively from AY 2024–25 and continues through AYs 2025–26 to 2028–29. PANs of authorities in Gurgaon and Mewat are specifically mentioned.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/07/CBDT-NN-115-2025.pdf
