Standardizing the process of filing application for approval / renewal of an Electoral Trust u/s 2(22AAA) of the Income-tax Act, 1961

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....r the benefit of provisions of Section 13B of the Income-tax Act, 1961. 2. As per clause 5(1)(a) of the Electoral Trust Scheme, 2013, an application for approval under Section 2(22AAA) of the Act is to be made in duplicate in Form A. In order to avoid procedural delay in processing these applications, the applicants are advised to file alongwith the application in Form A, on or before the prescribed date, the duly filled in and signed check-list accompanied with documents required therein, before the Commissioner of Income Tax/Director of Income Tax under whose jurisdiction their cases fall. The applicant shall also enclose a copy the said check-list while sending the copy of their application to Member(lT&R), CBDT in terms of clause 5(1....

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....holders along with shareholding. b) Whether any change in the shareholders, subsequent to the approval granted under the Scheme has occurred? c) If yes, date of intimation to the CBDT d) Whether CBDT intimated within thirty days of such change.   11. a) Date of filing of FORM A to the CIT/DIT, as the case may be, having jurisdiction over the applicant. b) Whether within the prescribed date?   12. a) Whether defect in FORM A intimated to the applicant by the CIT. b) Date of such intimation. c) Date of removal of the defect   13. Whether application in FORM A accompanied by the following documents, namely:- (a) an attested copy of the certificate evid....

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....ed under sub-rules (2) to (15) of Rule 17CA would be adhered to, namely (please tick ) - (i) Rule 17CA(2) : Receiving voluntary contribution from specified entities only   (ii) Rule 17CA(3): Specified manner of issuing receipt of contribution   (iii) A B Rule 17CA(4): Not accepting contributions from certain entities Rule 17CA(6) : Not accepting contributions unless PAN/Passport Number of contribution is disclosed   (iv) Rule 17CA(5): Mode of accepting contributions   (v) Rule 17CA(7) : Distributing funds only to "eligible" political parties   (vi) Rule 17CA(8): (i) Not spending sums beyond prescribed limit to manage ET's affairs (ii)....

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.... 17. a) Whether the electoral trust keeps & maintains or proposes to keep & maintain books of account and other documents in respect of its receipts, distributions and expenditure as may enable the computation of its total income in accordance with the provisions of Act. b) Please enumerate the specific books of account and documents that are maintained or are proposed to be maintained.   18. Whether regular record of proceedings of all meetings and decisions taken therein are being maintained by the applicant t ill now?   19. a) Whether the ET is an entity forming part of any business group? If yes, the details thereof. b) Is an....