CBDT notifies tax exemption for specified income of District Legal Service Authority, Jind

The Central Board of Direct Taxes (CBDT), Department of Revenue, Ministry of Finance, has issued Notification No. 92/2026 and Notification No. 93/2026 dated July 21, 2026 to notify the District Legal Service Authority, Jind (PAN: AAAGD0053R), constituted under the Legal Services Authorities Act, 1987, for exemption of specified categories of income. The two notifications provide a coordinated statutory framework covering the relevant years under the repealed Income-tax Act, 1961 as well as the Income-tax Act, 2025.

Purpose and statutory continuity

Notification No. 92/2026, dated 21 July 2026, issued through S.O. 3983(E), operates for the purposes of section 10(46) of the Income-tax Act, 1961. It has been issued in pursuance of the savings and transition provisions contained in section 536(2)(a) to (c) and (e) of the Income-tax Act, 2025. These provisions preserve the operation of the earlier law, accrued rights and liabilities, and proceedings relating to tax years beginning before 1 April 2026.

Notification No. 93/2026, dated 21 July 2026, issued through S.O. 3984(E), has been issued under Schedule III [Table: Sl. No. 36] read with section 11 of the Income-tax Act, 2025. It carries forward the exemption for the District Legal Service Authority, Jind for tax year 2026-27 under the new statutory regime.

Specified income covered by both notifications

The exemption applies to the following categories of income arising to the District Legal Service Authority, Jind:

• Grants received from the Punjab and Haryana High Court, the National Legal Services Authority and the Haryana State Legal Services Authority for the purposes of the Legal Services Authorities Act, 1987;
• Grants or donations received from the Central Government or the Government of Haryana for the purposes of the Legal Services Authorities Act, 1987;
• Amounts received under orders of a court;
• Fees received as recruitment application fee; and
• Interest earned on bank deposits.

Conditions attached to the exemption

The notifications make the exemption conditional upon continued compliance. The District Legal Service Authority, Jind is required to:

• not engage in any commercial activity;
• ensure that its activities and the nature of the specified income remain unchanged throughout the applicable financial years or tax years; and
• file its return of income in accordance with the applicable statutory provisions.

Under Notification No. 92/2026, the return is to be filed in accordance with section 139(4C)(g) of the Income-tax Act, 1961. Failure to comply may lead to initiation of penal action under the 1961 Act and withdrawal of the exemption granted under section 10(46).

Under Notification No. 93/2026, the return is to be filed in accordance with clause (c)(xiii) of sub-section (9) of section 263 of the Income-tax Act, 2025. Non-compliance may result in withdrawal of the exemption under Schedule III [Table: Sl. No. 36] read with section 11 and initiation of proceedings under the Income-tax Act, 2025.

Period of applicability

Retrospective operation under Notification No. 92/2026

The notification under the 1961 Act is deemed to apply retrospectively for the specified assessment years. The accompanying Explanatory Memorandum certifies that no person’s interests are adversely affected by granting retrospective effect from the year in which the application was filed before the CBDT or the Income Tax Department.

Key outcome

Together, the two notifications provide uninterrupted recognition of the specified income of the District Legal Service Authority, Jind for tax-exemption purposes across the transition from the Income-tax Act, 1961 to the Income-tax Act, 2025, subject to the prescribed reporting, activity and compliance conditions.

The Notifications can be accessed at: Notification No. 92/2026 , Notification No. 93/2026