The voluntary contributions received by an electoral trust during the year is not included in its income
1. When 85% of the contribution is distributed in the year
2. When 95% of the contribution is distributed in the year
3. To the extent of ₹ 10 lakhs
4.To the extent of 50% of contribution or ₹ 100 lakhs whichever is less.
Posted Date:-2022-08-28 03:53:45