CBDT Grants Income Tax Exemption to District Legal Service Authority under Section 10(46)

By Author | July 15, 2025
CBDT Notification – 2025

The Central Board of Direct Taxes (CBDT), through Notification No. 115/2025 dated July 14, 2025, granted income tax exemption to District Legal Service Authorities (DLSAs) in Haryana under Section 10(46) of the Income Tax Act, 1961.

This exemption applies to the following income sources:

  • Grants received from legal authorities
  • Government donations
  • Court-ordered financial amounts
  • Recruitment application fees
  • Interest earned on bank deposits

Conditions for Exemption

To qualify for the exemption, DLSAs must follow these conditions:

  • They must not engage in any commercial activity.
  • The nature of their income should remain unchanged.
  • They are required to file income tax returns under Section 139(4C)(g).

Period of Applicability

The exemption applies retrospectively from the Assessment Year (AY) 2024–25 and will remain effective for AYs 2025–26 to 2028–29.

Specific PAN Details

The notification specifically includes the Permanent Account Numbers (PANs) of the District Legal Service Authorities in Gurgaon and Mewat.

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