{"id":3237,"date":"2018-02-27T12:04:02","date_gmt":"2018-02-27T12:04:02","guid":{"rendered":"https:\/\/www.hostbooks.com\/in\/?p=3237"},"modified":"2018-02-27T12:04:47","modified_gmt":"2018-02-27T12:04:47","slug":"section-13b-special-provisions-relating-voluntary-contributions-received-electoral-trust","status":"publish","type":"post","link":"https:\/\/www.hostbooks.com\/in\/hb\/income-tax-act-1961\/section-13b-special-provisions-relating-voluntary-contributions-received-electoral-trust\/","title":{"rendered":"Section &#8211; 13B : Special provisions relating to voluntary contributions received by electoral trust"},"content":{"rendered":"<p>13B. 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\u2014<\/p>\n<p> (a) such electoral trust distributes to any political party, registered under section 29A 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<\/p>\n<p> (b) such electoral trust functions in accordance with the rules15 made by the Central Government.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>13B. Any voluntary contributions received by an electoral trust shall not be included in the<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":68,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[449,446],"tags":[],"yst_prominent_words":[800,799,798,516,750],"_links":{"self":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/3237"}],"collection":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/users\/68"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/comments?post=3237"}],"version-history":[{"count":0,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/posts\/3237\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/media?parent=3237"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/categories?post=3237"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/tags?post=3237"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/www.hostbooks.com\/in\/hb\/wp-json\/wp\/v2\/yst_prominent_words?post=3237"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}