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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>Electoral trust exemption requires specified distribution and governance conditions determining taxability of voluntary contributions and investment income.</h1> Voluntary contributions to an electoral trust are treated as income but are not included in the trust's total income for a year if the trust distributes the required share of aggregate donations with any carried forward surplus and functions under Central Government rules; other income, including interest from investing donations, remains taxable, and donor deductions are available subject to restrictions on cash donations.

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