https://www.taxtmi.com/acts?id=3168 Section 13A excludes specified categories of political party receipts from total income - including income from house property, income from other sources, capital gains and voluntary contributions - provided the party maintains books and documents enabling the Assessing Officer to deduce income, records contributor details for contributions above the prescribed threshold (other than electoral bonds), has accounts audited by a prescribed accountant, receives donations above the small-amount threshold by approved payment modes, files the annual return on time, and submits required statutory reports; noncompliance negates the exemption for that year. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Aug 2025 12:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3168 Section 13A excludes specified categories of political party receipts from total income - including income from house property, income from other sources, capital gains and voluntary contributions - provided the party maintains books and documents enabling the Assessing Officer to deduce income, records contributor details for contributions above the prescribed threshold (other than electoral bonds), has accounts audited by a prescribed accountant, receives donations above the small-amount threshold by approved payment modes, files the annual return on time, and submits required statutory reports; noncompliance negates the exemption for that year. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3168