Amendment of Act 43 of 1961

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....al party which is chargeable under the head "Interest on securities", "Income from house property" or "Income from other sources" or any income by way of voluntary contributions received by a political party from any person shall not be included in the total income of the previous year of such political party: Provided that- (a) such political party keeps and maintains such books of account an....

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....tered with that Commission under the proviso to sub-paragraph (2) of that paragraph.'; (b) in section 37,- (i) after sub-section (2A), the following sub-section shall be inserted, namely: - "(2B) Notwithstanding anything contained in sub-section (1), no allowance shall be made in respect of expenditure incurred by an assessee on advertisement in any souvenir, brochure, tract, pamphlet or....