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Central Government Act
Section 13A in The Income- Tax Act, 1995
13A. 1 Special provision relating to incomes of political parties Any income of a political party which is chargeable under the head 2 ]" Income from house property" or" Income from other sources" 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 3 Assessing] Officer to properly deduce its income therefrom;
(b) in respect of each such voluntary contribution in excess of ten 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; and
(c) the accounts of such political party are audited by an accountant as defined in the Explanation below sub- section (2) of section 288.
1. Inserted by the Taxation Laws (Amendment) Act, 1978, w. e. f. 1- 4- 1979.
2. The words" Interest on securities" omitted by the Finance Act, 1988, w. e. f. 1- 4- 1989.
3. Substituted for' Income- tax' by the Direct Tax Laws (Amendment) Act, 1987, w. e. f. 1- 4- 1988.
Explanation.- For the purposes of this section," political party" means an association or body of individual citizens of India registered with the Election Commission of India as a political party under paragraph 3 of the Election Symbols (Reservation and Allotment) Order, 1968 , and includes a political party deemed to be registered with that Commission under the proviso to sub- paragraph (2) of that paragraph.