Section 182 of companies act

This provision extends the meaning of political dontion to include within its ambit any donation made to a political party indirectly.

Let me reproduce the provision in parts -

Any payment by a company shall be regarded as political donation if - 

1. A donation or subsrciption or payment is made by a compny to a person

2. That person is carrying on any activity and it is reasonable to assume (at the time of making such donation) that such activity is likely to effect public support for a political party.

3. Compny know the fact (at the time of making donation) of such person carrying on such activity.