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CBDT notifies Income Tax Exemption for High Court Legal Services Committee
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taxguruin
The Ministry of Finance, through the Central Board of Direct Taxes, has issued a notification granting income tax exemption to the High Court Legal Services Committee in Chandigarh.
The exempted income includes costs imposed by the Punjab & Haryana High Court, grants received from various government bodies, and interest earned on bank deposits.
Additionally, the committee is required to file its income tax returns as per the provisions of the Income-tax Act.
This measure, notified under Section 10(46) of the Income-tax Act, provides tax relief for the committee’s legal aid and service activities, as established under the Legal Services Authority Act, 1987.
149/2025- Income Tax | Dated: 22nd September, 2025S.O.
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