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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Company political contributions require a board resolution, disclosure in accounts, specified payment methods, and carry strict penalties.</h1> Companies, except Government companies and those under three years old, may contribute to political parties only if authorised by a Board resolution, which serves as legal justification. Donations to persons whose activities affect public support for a party and certain publication expenditures are deemed contributions. Companies must disclose total contributions in the profit and loss account and make payments by account payee cheque, draft or electronic clearing; limited scheme-based exceptions apply. Contravention triggers fines up to five times the contribution and officers may face imprisonment up to six months plus fines. 'Political party' is defined by registration under the Representation of the People Act.

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