Central Board of Direct Taxes (CBDT) issued notification no. 113/2026 dated 11.08.2026 to provide exemption u/s 11 of the Income-tax Act, 2025 (30 of 2025), (hereinafter referred to as the said Act), to ‘District Legal Service Authority, Panchkula’ (PAN: AAAGC0054R), an Authority constituted by the ‘Legal Services Authorities Act, 1987’ (39 of 1987), in respect of the following specified income arising to the said body namely:
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