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TRANSPARENCY IN ELECTORAL FUNDING - DIRECT TAXES

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

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epresentation of 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 .....

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xemption under 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 partie .....

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