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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 13A: Political donations over 2000 must be non-cash; file returns per Section 139(4B) rules.</h1> Section 13A of the Income-tax Act has been amended effective April 1, 2018. The amendment specifies that voluntary contributions to political parties, excluding those made via electoral bonds, must adhere to certain conditions. Contributions exceeding two thousand rupees must be received through an account payee cheque, bank draft, electronic clearing system, or electoral bond. Additionally, political parties are required to file a return of income for the previous year by the due date as per section 139(4B). The definition of 'electoral bond' is aligned with the Reserve Bank of India Act, 1934.
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