Electoral trust compliance rules govern permitted contributions, restricted distributions, audit duties, and detailed reporting requirements.

Electoral trusts may accept voluntary contributions only from specified Indian contributors and only through account payee cheque, account payee bank draft or electronic transfer, without cash. They must obtain contributor identification details, issue prescribed receipts, and reject contributions from foreign or prohibited sources. Funds may be distributed only to eligible political parties, subject to limits on administrative expenditure, mandatory annual distribution of distributable contributions, detailed accounting, audit, electronic reporting and maintenance of contributor, recipient and meeting records.

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