Income Tax Exemption for District Legal Services Authority Panipat
- Document
- Notification Notification No. 37/2026
- Effective
- Assessment years 2023-24 to 2025-26 (financial years 2022-23 to 2024-25) and 2026-27 to 2027-28 (financial years 2025-26
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 37/2026 confirms that the District Legal Services Authority in Panipat is exempt from paying Income Tax on specific types of income. This document exists to formally clarify which earnings are tax-free for this government body.
What has changed
How it worked before
Previously, there was no specific notification under section 10(46) of the Income-tax Act—which allows the government to exempt certain bodies from tax—that covered this specific authority. Without this formal exemption, the organization's income could have been subject to standard tax rules.
What has changed
The government has now officially exempted the District Legal Services Authority, Panipat, from paying tax on specific income sources like grants, donations, and court-ordered receipts. This applies to the assessment years—the year you report income—from 2023-24 through 2027-28.
Who this affects
This specifically affects the District Legal Services Authority, Panipat, which holds the Permanent Account Number (PAN) AAALC0980B. It does not apply to private individuals or other legal aid organizations.
What you should do
The Authority must ensure it does not engage in any commercial activities and must continue to file its Income Tax Returns as required by law. No action is needed by the general public or other taxpayers.
The original document
| Issued by | IT |
|---|---|
| Document | Notification Notification No. 37/2026 |
| Full title | Notification No. 37/2026 |
| Effective | Assessment years 2023-24 to 2025-26 (financial years 2022-23 to 2024-25) and 2026-27 to 2027-28 (financial years 2025-26 |
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