112/2026-Income Tax dated 11 August 2026, notifies District Legal Service Authority, Panchkula under section 10(46) of the Income-tax Act, 1961 for exemption of specified income, pursuant to section 536(2)(a) to (c) and (e) of the Income-tax Act, 2025. The specified income includes grants from the Punjab and Haryana High Court, National Legal Services Authority and Haryana State Legal Services Authority; grants or donations from the Central Government or Haryana Government; amounts received under court orders; recruitment application fees; and interest on bank deposits. The exemption is subject to the Authority not engaging in commercial activity, maintaining unchanged activities and nature of specified income, and filing its return under section 139(4C)(g) of the 1961 Act. the National Legal Services Authority and the State Authority i.e., Haryana State Legal Servies Authority for the purpose of the Legal Services Authorities Act, 1987(39 of 1987);a. grants or donation received from the Central Government or the State Government of Haryana for the purposes of the Legal Services Authorities Act, 1987(39 of 1987);b. amount received under the order of the Court;c. fees received as recruitment application fee; andd. interest earned on bank deposits. Failure to comply with these conditions shall result in the initiation of penal actions under the provisions of the Act of 1961, and withdrawal of exemption granted under section 10(46) of the Act of 1961.