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TRANSPARENCY IN ELECTORAL FUNDING - DIRECT TAXES

F. - Bill - Memorandum Explaining the Provisions in The Finance Bill, 2017 - Bill - F. - F. TRANSPARENCY IN ELECTORAL FUNDING The existing provisions of section 13A of the Act, inter-alia provides that political parties that are registered with the E .....

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f the People Act,1951 (43 of 1951) furnishing the details of contributions received by a political party in excess of ₹ 20,000 from any person. However, under existing provisions of the Act, there is no restriction of receipt of any amount of d .....

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section 13A). However, filing of the return is not a condition precedent for availing exemption under the said section. In order to discourage the cash transactions and to bring transparency in the source of funding to political parties, it is propos .....

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