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of <h1>Electoral Trusts Get Tax Break: 95% Donations to Political Parties Ensures Income Tax Exemption Under Section 13B</h1> Electoral trusts receiving voluntary contributions are exempt from income tax if they distribute at least 95% of aggregate donations to registered political parties during the previous year, including any surplus from earlier years, and operate in compliance with Central Government rules established under section 13B of the Income Tax Act, 1961.
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