The Central Government hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
“17CA. Functions of electoral trusts.
(1) The functions of an electoral trust referred to in section 13B shall be as provided in this rule.
(2) The electoral trust may receive voluntary contributions from –
(a) an individual who is a citizen of India;
(b) a company which is registered in India; and
(c) a firm or Hindu undivided family or an Association of persons or a body of individuals, resident in India.
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