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Section 12 — Incomes not included in total income of political parties and electoral trust: its source in the Income-tax Act, 1961
Section 12 (Incomes not included in total income of political parties and electoral trust) of the Income-tax Act, 2025 consolidates Section 13A and Section 13B of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 13A — Special provision relating to incomes of political parties
- Section 13B — Special provisions relating to voluntary contributions received by electoral trust
read both texts · §13A (1961) vs §12 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
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