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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Companies Donating to Electoral Trusts Exempt from Direct Disclosure u/s 182(3) of Companies Act, 2013.</h1> The circular clarifies the disclosure requirements under Section 182(3) of the Companies Act, 2013, regarding political contributions. Companies contributing to an Electoral Trust Company for political donations are not required to disclose these contributions under Section 182(3); they only need to disclose the amounts released to the trust in their accounts. However, companies making direct contributions to political parties must adhere to the disclosure requirements of Section 182(3). Electoral Trust companies must disclose all received amounts and contributions made to political parties in their accounts, as mandated by Section 182(3).
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