Income Tax Exemption for District Legal Service Authority Karnal
- Document
- Notification Notification No. 28/2026
- Effective
- Assessment years 2023-2024 to 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 28/2026 confirms that the District Legal Service Authority in Karnal does not have to pay income tax on specific types of money it receives. This rule exists to clarify the tax status of this government-backed legal body for the assessment years 2023-2024 through 2027-2028.
What has changed
How it worked before
Previously, there was no specific notification exempting these particular income streams for this authority under section 10(46) of the Income-tax Act, which is the rule that allows the government to declare certain bodies tax-exempt.
What has changed
The government has officially exempted specific income, such as court-ordered payments, recruitment fees, and interest, from being taxed. To keep this benefit, the authority must avoid any commercial business activities and continue filing its annual income tax returns.
Who this affects
This applies exclusively to the District Legal Service Authority in Karnal, Haryana. It does not affect private individuals, businesses, or other legal service authorities in different districts.
What you should do
The authority must ensure it does not engage in commercial activities and must file its income tax returns as required by section 139(4C)(g), which is the rule governing how certain tax-exempt entities report their income. Failure to follow these rules could lead to penalties or the loss of this tax exemption.
The original document
| Issued by | IT |
|---|---|
| Document | Notification Notification No. 28/2026 |
| Full title | Notification No. 28/2026 |
| Effective | Assessment years 2023-2024 to 2027-2028. |
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