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[Cites 0, Cited by 1] [Section 13B] [Entire Act]

Union of India - Subsection

Section 13B(a) in The Income Tax Act, 1961

(a)such electoral trust distributes to any political party, registered under section 29-A 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