Taxation of political party and electoral trust

The income of political parties are governed by the special provisions of section 13A of the Income tax Act, 1961, A per act, there is tax-exemption to recognized political parties for income from house property, income by way of voluntary contributions, income from capital gains and income from other sources. In other words, only income under the head salaries and income from business or profession are chargeable to tax in the hands of political parties in India.

Sir m putting my query in another way bcz i think there was some confusion on ur side bcz my query was not resolved frm ur earlier rply:- "What is the tax rate applicable on incomes of political party and electoral trust other than those exempt u/s 13A and 13B respectively (eg:- PGBP for PP and IOS for ET) and which type of "person" are they for assessment purposes under income tax act,1961 ? Thanks sir.