Schedule VIII — Income not to be included in the total income of political parties and electoral trusts: its source in the Income-tax Act, 1961

Schedule VIII (Income not to be included in the total income of political parties and electoral trusts) of the Income-tax Act, 2025 consolidates Section 13A, Section 13B and Section 139 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
Section 139 — Return of income

read both texts · §13A (1961) vs §Schedule VIII (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.

frequently asked

Is Schedule VIII of the Income-tax Act, 2025 a new provision?

No — it derives from Section 13A, Section 13B, Section 139 of the Income-tax Act, 1961.

What does Schedule VIII of the Income-tax Act, 2025 deal with?

Schedule VIII — "Income not to be included in the total income of political parties and electoral trusts", under SCHEDULE of the Income-tax Act, 2025.

— built by nexus

Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.

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same chapter · schedule · income-tax act, 2025

Schedule IX — Deduction for tea development account, coffee development account and rubber development account for computing income under the head “profits and gains of business or profession”
Schedule V — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS INCLUDING INVESTMENT FUNDS, BUSINESS TRUSTS AND THEIR UNIT HOLDERS
Schedule VI — INCOME NOT TO BE INCLUDED IN TOTAL INCOME OF CERTAIN ELIGIBLE PERSONS IN INTERNATIONAL FINANCIAL SERVICES CENTRE OR HAVING INCOME THEREFROM
Schedule VII — PERSONS EXEMPT FROM TAX
Schedule X — Deduction for site restoration fund for computing income under the head “profits and gains of business or profession”
Schedule XI — RECOGNISED PROVIDENT FUNDS
Schedule XII — MINERALS
Schedule XIII — List of articles or things

frequently looked up · income-tax act, 2025

§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536