Recent amendments for Electoral trusts

Gaurav Jain , Last updated: 26 April 2013  
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Note on Electoral Trust With an object to reform the system of funding to political parties , the Finance Act (No. 2), 2009 introduced a set of provisions (Section 13B) for the electoral trust under the Income Tax Act, 1961 (the Act). Section 13B of the Act provides that any voluntary

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Gaurav Jain
(CA)
Category Income Tax   Report

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