The Central Board of Direct Taxes (CBDT) on January 05, 2024, issued a notification for the purposes of the ‘District Legal Service Authority Union Territory Chandigarh’ (PAN: AAAGD1545A) an Authority constituted by the Administrator, Union Territory, Chandigarh, in respect of the certain specified income arising to that Authority.
The following are the specified income arising to the Authority namely: -
• Grants received from the Punjab and Haryana High Court, Central Authority i.e. National Legal Services Authority and State Authority constituted under Legal Services Authorities Act, 1987
• Grants or donations received from the Central Government or the State Government of Punjab/Haryana for the purpose of the Legal Services Authorities Act, 1987
• Amount received under the order of the court
• Fees received as recruitment application fee
• Interest earned on bank deposits
This notification shall be effective subject to the conditions that District Legal Service Authority Union Territory Chandigarh namely: -
• Shall not engage in any commercial activity
• Activities and the nature of the specified income shall remain unchanged throughout the financial years
• Shall file the return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961.
This notification shall be deemed to have been applied for assessment years 2021-2022, 2022-2023, and 2023-2024 relevant for the financial years 2020-2021, 2021-2022, and 2022-2023 respectively.
[Notification No. 80(E)]
