Political party donation controls require specified payment modes and timely income-tax return submission for exemption eligibility.

The amendment requires that donations exceeding two thousand rupees to a political party must be received only by an account payee cheque, an account payee bank draft, use of an electronic clearing system through a bank account, or through an electoral bond, and supplies an explanatory definition of "electoral bond." It also adds a proviso conditioning the party's tax-related position on furnishing its return of income for the previous year in accordance with the applicable return-filing provision on or before the due date.

---

---

---