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<h1>Political contributions by companies permitted within prescribed limits, routed through electoral trusts, with mandated disclosure and accounting.</h1> Corporate political contributions are permitted for eligible non-government companies that have existed for the prior three financial years, within the statutory ceiling calculated on average net profits for that period. Contributions may be made directly to registered political parties or to Electoral Trusts and must be reflected in the company's books; Electoral Trusts must disclose amounts received and amounts passed on to parties in the manner required by Section 182 of the Companies Act, 2013.