13B. [ Special provisions relating to voluntary contributions received by electoral trust. [ Inserted by Act 33 of 2009, Section 8 (w.e.f. 1.4.2010).]
- 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 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(b)such electoral trust functions in accordance with the rules made by the Central Government.]
