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<h1>Electoral trust contribution rules require noncash receipts, PAN verification, restricted donors, and mandated distributions to registered parties.</h1> Electoral trusts may receive voluntary contributions from specified domestic persons and companies and must issue receipts recording contributor identity, PAN or passport number, payment mode and trust approval details. They must not accept prohibited domestic or foreign sources and must receive funds only by non-cash methods; resident contributors must provide PAN. Trusts may retain limited management expenses and are required to distribute the distributable contributions to eligible registered political parties within the financial year, maintain detailed accounts and registers, obtain an annual audit in the prescribed form, furnish reports to the tax authorities, and notify shareholder changes after approval.