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TypeBare Act JurisdictionCentral Government Enacted2009

Finance (No. 2) Act 2009 Section 8

Insertion of New Section 13b

~1 min read

https://sooperkanoon.com/act/25976

Bare act section · Research

About this section

Finance (No. 2) Act 2009 Section 8 is part of Finance (No. 2) Act 2009 - Insertion of New Section 13b. Read the section text below and explore Indian court judgments that cite it.

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Section Text

After section 13A of the Income-tax Act, the following section shall be inserted with effect from the 1st day of April, 2010, namely:--

"13B. Special provisions relating to voluntary contributions received by electoral trust.--

Any voluntary contributions received by an electoral trust shall not be included in the total income of the previous year of such electoral trust, if--

(a) such electoral trust distributes to any political party, registered under section 29A of the Representation of the People Act, 1951, (43 of 1951) during the said previous year, ninety-five per cent. of the aggregate donations received by it during the said previous year along with the surplus, if any, brought forward from any earlier previous year; and

(b) such electoral trust functions in accordance with the rules made by the Central Government.".

Frequently asked questions

What does Finance (No. 2) Act 2009 Section 8 provide?

Section Section 8 of the Finance (No. 2) Act 2009 (Insertion of New Section 13b) is reproduced on this page as part of the Finance (No. 2) Act 2009. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance (No. 2) Act 2009 Section 8?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act 2009 Section 8. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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