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Income Tax Notification

Income Tax Exemption for District Legal Service Authority Faridabad

Document
Notification Notification No. 17/2026
Effective
Assessment years 2023-2024, 2024-2025, 2025-2026, 2026-2027, and 2027-2028.

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 17/2026 confirms that the District Legal Service Authority in Faridabad is exempt from paying income tax on specific earnings. This document exists to clarify which parts of their income are not subject to tax under the Income-tax Act, the law governing income taxes.

What has changed

How it worked before

Previously, there was no specific notification exempting the income of the District Legal Service Authority, Faridabad from tax. This meant their income was potentially subject to standard tax rules applied to other entities.

What has changed

The government has now officially exempted specific income streams, such as grants, court-ordered amounts, recruitment fees, and bank interest, from income tax. This change applies retroactively and prospectively for the assessment years 2023-2024 through 2027-2028, which are the periods used to calculate tax.

Who this affects

This notification specifically affects the District Legal Service Authority, Faridabad. It does not apply to other legal service authorities or private businesses.

What you should do

The authority must ensure they do not engage in any commercial activity and that the nature of their income remains unchanged. They are also required to file their income tax returns as mandated by section 139(4C)(g), which is the rule for filing returns by certain exempt entities.

The original document

Issued byIT
DocumentNotification Notification No. 17/2026
Full titleNotification No. 17/2026
EffectiveAssessment years 2023-2024, 2024-2025, 2025-2026, 2026-2027, and 2027-2028.

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Does this income tax exemption apply to me?

No, this exemption is specific only to the District Legal Service Authority, Faridabad. It does not apply to individuals, private law firms, or other government bodies.

What happens if the authority engages in commercial activity?

The exemption is conditional, meaning it only applies if the authority avoids commercial activities. If they start a business or trade, they may lose this tax-free status.

Do they still have to file an income tax return?

Yes, the authority is still required to file an income tax return. They must follow the filing requirements set out in section 139(4C)(g), which is the rule for filing returns by certain exempt entities.

From which year does this tax exemption start?

The exemption is effective starting from the assessment year 2023-2024. It continues to apply through the assessment year 2027-2028.