13B. Special provisions
relating to voluntary contributions received by electoral
trust.- 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 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
(b) such electoral trust functions in accordance with the
rules made by the Central Government.
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