Amendment status not verified — confirm the current text below against the official source.
Any voluntary contributions received by an electoral trust shall not be included in the total income of the previous year of such electoral trust, if-- (a) such electoral trust distributes to any political party, registered under section 29A of the Representation of the People Act, 1951 (43 of 1951), during the said previous year, ninety-five per cent of the aggregate donations received by it during the said previous year along with the surplus, if any, brought forward from any earlier previous year; and (b) such electoral trust functions in accordance with the [rules] made by the Central Government.29A of the Representation of the People Act, 1951 (43 of 1951). See rule 17CA, Form No. 10BC and Electoral Trusts Scheme, 2013.