Amendment of section 13A.

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....f electoral bond" shall be inserted; (B) the word "and" occurring at the end shall be omitted; (ii) in clause (c), the word "; and" shall be inserted at the end; (iii) after clause (c), the following clause shall be inserted, namely:- '(d) no donation exceeding two thousand rupees is received by such political party otherwise than by an account payee cheque draw....

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....of the Income-tax Act, inter alia, provides that any income of a political party which is chargeable under the head "Income from house property" or" Income from other sources" or "Capital gains" or any income by way of voluntary contributions received by a political party from any person shall be excluded in computing the total income of the previous year of such political party subject to the con....