Tax Exemption for State Legal Service Authority Chandigarh
- Document
- Notification Notification No. 15/2026
- Effective
- Assessment years 2024-25 to 2025-26 (financial years 2023-24 to 2024-25) and assessment years 2026-27 to 2028-29 (financ
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
In short
Notification 15/2026 confirms that the State Legal Service Authority in Chandigarh is exempt from paying income tax on specific earnings. This document exists to clarify which types of income are tax-free for this specific government body.
What has changed
How it worked before
Previously, there was no specific notification under section 10(46) of the Income-tax Act, 1961, which covers tax-free income for specific government bodies, granting this exact exemption to this authority. Without this formal recognition, the authority's income sources were subject to standard tax rules.
What has changed
The government has now officially exempted specific income sources for the State Legal Service Authority, Union Territory, Chandigarh. This means money received through grants, donations, and interest is no longer subject to income tax for the assessment years 2024-25 through 2028-29.
Who this affects
This notification applies exclusively to the State Legal Service Authority, Union Territory, Chandigarh, which holds the Permanent Account Number (PAN) AAAGS1716A. It does not apply to any other legal service authorities or private organizations.
What you should do
The authority must ensure it does not engage in any commercial activity, as this would void the tax exemption. Additionally, they must continue to file their income tax returns as required under section 139(4C)(g), which covers filing rules for specific tax-exempt entities.
The original document
| Issued by | IT |
|---|---|
| Document | Notification Notification No. 15/2026 |
| Full title | Notification No. 15/2026 |
| Effective | Assessment years 2024-25 to 2025-26 (financial years 2023-24 to 2024-25) and assessment years 2026-27 to 2028-29 (financ |
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