Income of a Political Party

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PRADEEP KUMAR CHAMBER:- ADVOCATE 124, 3RD FLOOR, MOBILE : +91-9934830641 BAR COUNCIL BHAWAN, PATNA HIGH COURT, PATNA – 800 001. Email : pkadvoc@yahoo.com ***************************************************************************

Income of a Political Party - Whether taxable under Income Tax Law in India

What is a Political Party ?

A political party means a political party registered under section 29-A of the Representation of the People Act, 1951.

Section 29-A of the Representation of the People Act, 1951 deals with the Registration with the Election Commission of associations or body of individual citizens of India calling itself a political party and intending to avail itself of the provisions of part IV- A are required to submit an application to the Election Commission for its registration as a political party for the purposes of the Representation of the People Act, 1951. Every such application has to be submitted within thirty days of the date of its formation. The application has to be signed by the Chief Executive Officer. The Chief Executive Officer may be known as secretary or by any other designation. Such application duly signed by the Chief Executive Officer has to be presented to the Secretary to the Commission. The application may be sent by registered post also. The application shall contain the following particulars, namely, :-

(i) the name of the association or body;
(ii) the State in which its head office is situate;
(iii) the address to which letters and other communications meant for it should be sent;

(iv) the names of its President, Secretary, treasurer and other office bearers;

(v) the numerical strength of its members, and if there are categories of its members, the numerical strength in each category; (vi) whether it has any local units; if so, at what levels; (vii) whether it is represented by any member or members in either House of Parliament or of any State Legislature; if so, the number of such member or members.

A copy of memorandum or rules and regulation of the association or body containing a specific provision that the association or body shall bear true faith and allegiance to the Constitution of India as by law established, and to the principles of socialism, secularism and democracy, and would uphold the sovereignty, unity and integrity of India, Incorporation of such specific provision in the memorandum of rules and regulations of such association or body is a must for being registered as a political party.

The Commission may call for such other particulars as it may deem fit from the association or body. After considering all the particulars in its possession and any other relevant factors and after giving the representatives of the association or body reasonable opportunity of being heard, the Commission shall decide either to register the association or body as a political party or not so to register it. The Commission shall communicate its decision to the association or body.

Whether a political party is entitled to accept contribution ?

Section 29-B of the Representation of the People Act, 1951 lays down political parties entitled to accept contribution. An individual or a Hindu Undivided Family or a Company (not being a Government Company), or a firm, or an association of persons or body of individuals, whether incorporated or not, may offer any amount of...
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