Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Deduction for political contributions allowed for non-government funded persons to parties or electoral trusts, cash excluded. A deduction from total income is permitted for contributions made in the previous year by any person, except local authorities and artificial juridical persons wholly or partly funded by the Government, to a political party or to an electoral trust; contributions made by way of cash are not eligible for deduction.
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.
Deduction for political contributions allowed for non-government funded persons to parties or electoral trusts, cash excluded.
A deduction from total income is permitted for contributions made in the previous year by any person, except local authorities and artificial juridical persons wholly or partly funded by the Government, to a political party or to an electoral trust; contributions made by way of cash are not eligible for deduction.
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