Taxation of Political Donations (With How to Respond to Notices Concerning Bogus Political Donations)

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Table of Contents
DIVISION A
PROVISIONS OF INCOME-TAX ACT APPLICABLE TO DONATIONS TO POLITICAL PARTIES
CHAPTER 1: INTRODUCTION
CHAPTER 2: TAX BENEFITS TO CORPORATE DON- ORS ON DONATIONS MADE TO POLITICAL PARTIES
CHAPTER 3: TAX BENEFITS TO NON-CORPORATE DONORS ON DONATIONS MADE TO POLITICAL PARTIES
CHAPTER 4 : EXPENDITURE ON ADVERTISEMENT IN SOUVENIR, BROCHURE, TRACT, PAM- PHLET OR THE LIKE PUBLISHED BY A POLITICAL PARTY
CHAPTER 5: DO'S AND DON'TS OF MAKING DONA- TIONS TO POLITICAL PARTIES-CHECK- LIST
DIVISION B
ACCEPTANCE OF DONATIONS BY POLITICAL PARTIES & TAX EXEMPTION TO POLITICAL PARTIES
CHAPTER 6: DEFINITION OF POLITICAL PARTY
CHAPTER 7REGISTRATION OF POLITICAL PARTY WITH ECI
CHAPTER 8 ENTITLEMENT OF REGISTERED POLITICAL PARTIES TO ACCEPT DONATIONS
CHAPTER 9: FILING OF REPORT OF CONTRIBUTIONS RECEIVED, BY REGISTERED POLITICAL PARTY
CHAPTER 10: SPECIAL PROVISIONS RELATING TO INCOMES OF POLITICAL PARTIES ХАТ-ЯМОЗИ ПО ЗИОНГУЯ DL149A TOA OFTAMO DIVISION C
HOW TO HANDLE INCOME TAX NOTICES RECEIVED BY DONORS WITH CASE STUDIES
CHAPTER 11: HOW TO HANDLE INCOME-TAX NOTICES RECEIVED BY DONORS OF RUPPS
CHAPTER 12: CASE STUDIES: RESPONSE OF DONORS
APPENDICES
APPENDIX 1: PRESS NOTE OF ELECTION COMMIS- SION OF INDIA ON ACTION ON RUPPS
APPENDIX 2: ELECTORAL BOND SCHEME, 2018
APPENDIX 3 : RELEVANT SECTIONS OF INCOME-TAX ACT, 1961
APPENDIX 4: RELEVANT SECTION OF COMPANIES ACT, 2013 OISIVIC
APPENDIX 5: RELEVANT SECTIONS OF REPRESEN- TATION OF PEOPLE ACT, 1951
APPENDIX 6: ELECTION COMMISSION'S ORDER DATED 13-09-2022 REGARDING ENFORCEMENT OF COMPLIANCES IN R/O REGISTERED UNRECOGNIZED POLITICAL PARTIES (RUPPs)
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Author Details
Srinivasan Anand G, is a Practicing Chartered Accountant. He has qualified in the exams of all three premier professional institutes, i.e. ICAI, ICWAI & ICSI. He is associated as a guest faculty with various institutes such as Regional Training Institute, Comptroller & Auditor General of India, Western Coalfields Ltd., Punjab National Bank, and Zonal Training Centre. He has also spoken at Study Circle Meetings organized by the Nagpur Branch of ICAI.