Civil Procedure Code (CPC)

political parties

This query is : Resolved 

21 December 2009

if a political party is not registered under representatives of people act 1951 whether it can claim exexmption u/s13 A?
the persons other than those specified in sec 2(31) shall be assessable at individual slab rateseg trust political party whether registered or not

A V VishalOnline (Expert)
21 December 2009

If it not registered then it cannot be called as a political party.

Raj Kumar MakkadOnline (Expert)
22 December 2009

No. It cannot claim exemption though it may be called a political party. In this case it requires mandatorily registration and it cannot equated with the other matters.

soumitra basu (Expert)
22 December 2009

Unless it is registered with election commission, it can not be treated as political party. The income shall be assessed as AOP.

prakash vathore (Expert)
22 December 2009

i agree with soumitra basu.

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