INCOME TAX · TRUSTS, SOCIETIES AND NON-PROFITS
Political Parties and Electoral Trusts: A Neutral Guide to Tax Rules
Understand conditional exemptions, records, donations and reporting without confusing a political party with an electoral trust.
By Vyapar Setu Online | Trusts, societies and non-profits · 28 October 2026
Business Income Tax series · Trusts, societies and non-profits · Article 23 of 27
Political parties and electoral trusts have specific tax provisions. These provisions describe eligibility and compliance; they do not make every receipt or transaction automatically tax-free.
Read the year first: Reviewed 28 October 2026. Tax Year 2026–27 uses the Income-tax Act, 2025 and Rules, 2026. Returns for FY 2025–26 / AY 2026–27 use the earlier framework. This guide identifies relevant old section names and current changes; apply each limit to its stated period.
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For learning and preparation. Verify the rules and official guidance for your period and circumstances before making a filing or tax decision.
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