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[Cites 0, Cited by 0] [Section 17CA] [Entire Act]

Union of India - Subsection

Section 17CA(4) in Income Tax Rules, 1962

(4)The electoral trust shall not accept contributions-
(a)from an individual who is not a citizen of India or from any foreign entity whether incorporated or not; [***]
(b)from any other electoral trust which has been registered as a company under section 25 of the Companies Act, 1956 (1 of 1956) and approved as an electoral trust under the Electoral Trusts Scheme, 2013;
(c)from a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 (18 of 2013); and
(d)from a foreign source as defined in clause (j) of section 2 of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010).