https://www.taxtmi.com/manuals?id=4531 Functions and regulatory constraints of an electoral trust under Rule 17CA include eligible donor categories and prohibited sources, mandatory non-cash modes of receipt and specified receipt particulars, requirement of PAN or passport for contributors, capped management expenses, a requirement to distribute distributable contributions to registered political parties with recipient receipts, prohibitions on benefiting members or related persons, maintenance of books and contributor/recipient registers, annual audit and filing of an audit report with annexures, annual submission of certified lists to the tax authority, meeting records maintenance, and notification of shareholder changes. en-us Thu, 02 May 2024 16:43:00 +0530 Thu, 02 May 2024 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4531 Functions and regulatory constraints of an electoral trust under Rule 17CA include eligible donor categories and prohibited sources, mandatory non-cash modes of receipt and specified receipt particulars, requirement of PAN or passport for contributors, capped management expenses, a requirement to distribute distributable contributions to registered political parties with recipient receipts, prohibitions on benefiting members or related persons, maintenance of books and contributor/recipient registers, annual audit and filing of an audit report with annexures, annual submission of certified lists to the tax authority, meeting records maintenance, and notification of shareholder changes. Manuals Income Tax Thu, 02 May 2024 16:43:00 +0530 https://www.taxtmi.com/manuals?id=4531