IT Act 13Aअध्याय III · Incomes Which Do Not Form Part of Total Income
धारा 13A · [Special provision relating to incomes of political parties.]
अक्षर आकार — स्तर 1, कुल 4 में से
Any income of a political party which is chargeable under the head "Income from house property" or "Income from other sources" or "Capital gains" or any income by way of voluntary contributions received by a political party from any person shall not be included in the total income of the previous year of such political party :Provided that—
(a)
such political party keeps and maintains such books of account and other documents as would enable the Assessing Officer to properly deduce its income therefrom;(b)
in respect of each such voluntary contribution other than contribution by way of electoral bond in excess of twenty thousand rupees, such political party keeps and maintains a record of such contribution and the name and address of the person who has made such contribution;(c)
the accounts of such political party are audited by an accountant as defined in the Explanation below sub-section (2) of section 288; and(d)
no donation exceeding two thousand rupees is received by such political party otherwise than by an account payee cheque drawn on a bank or an account payee bank draft or use of electronic clearing system through a bank account 60[or through such other electronic mode as may be prescribed61] or through electoral bond.इस धारा पर आपका निजी नोट
यह नोट सिर्फ़ आप देख सकते हैं।