Tax Exemption for CIM cum District Legal Services Authority Fatehabad
- Document
- Notification Notification No. 27/2026
- Effective
- Assessment years 2023-24 to 2027-28.
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 27/2026 confirms that specific income earned by the CIM cum District Legal Services Authority in Fatehabad is exempt from Income Tax. This document exists to formally recognize this body as a tax-exempt entity for its official legal aid activities.
What has changed
How it worked before
Previously, there was no specific notification under section 10(46) of the Income-tax Act, which covers income exempt from tax, for this specific authority. This meant the tax status of their grants, fees, and interest income was not explicitly protected by this exemption rule.
What has changed
The government has now officially exempted specific income streams, such as government grants, court-ordered payments, and interest, from being taxed. This change applies retroactively to the assessment years 2023-24 through 2027-28, meaning it covers the past few years and the near future.
Who this affects
This notification applies exclusively to the CIM cum District Legal Services Authority located in Fatehabad. It does not affect individual taxpayers, private businesses, or other legal services authorities.
What you should do
The authority must ensure it does not engage in any commercial activities and keeps its operations consistent with its original purpose. They must also continue to file their annual income tax return as required by section 139(4C)(g), which is the rule for filing returns by certain tax-exempt entities.
The original document
| Issued by | IT |
|---|---|
| Document | Notification Notification No. 27/2026 |
| Full title | Notification No. 27/2026 |
| Effective | Assessment years 2023-24 to 2027-28. |
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