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Section 13A - Special provision relating to incomes of Political Parties

Income Tax - Charitable, Religious, Educational Trust or Institutions or Organizations and Political Parties - 16 - SEC - 13A: SPECIAL PROVISION RELATING TO INCOMES OF POLITICAL PARTIES Any income of a political party which is chargeable under the he .....

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party. Provided that- such political party keeps and maintains such books of accounts and other documents as would enable the AO to properly deduce its income therefrom; b) in respect of each such voluntary contribution other than contribution by wa .....

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such political party are audited by a chartered accountant; and d) no donation exceeding 2000 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 cle .....

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