political parties

dasd (Querist) 21 December 2009 This query is : Resolved

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

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A V Vishal (Expert) 21 December 2009
If it not registered then it cannot be called as a political party.

Raj Kumar Makkad (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.