(2) the material referred to in sub-section (z) shall be supplied, - (7) subject fo such conditions as may be imposed by the central government in consultation with the election commission with respect to the reduction of the maximum expenditure which may be incurred by the candidate under section 77; and  : 5 (23) through such officers as may be specified by the election commission who shall act in accordance with such general or special directions as may be given by the election commission 78b (1) the election commission shall, at any time between the date of publication of the notification calling the general election held for the purposes of constitut- supply of cer- 'tain ifems to candidates, etc ing the house of the people or the legistative assembly of a state and the date on which the poll is to be taken, supply or cause to be supplied, such items as the central government may, by order, determine in consultation with the election commission, to the electors in the constituencies concerned or to the candidates set up by the recognised political parties, (2) where the election commission supplies the items to the candidates under sub-section (j), the central government may, in consultation with the election commission, impose conditions with respect to the reduction of the maximum expenditure which may be incurred by the candidate under section 77 explanation —for the purposes of section 39a, this chapter and clause (hh) of sub-section (2) of section 169, the expression "recognised political party", has the meaning assigned fo it in the election symbols (reservation and allotment) order, 1968' : - :  - amendment of 6 in section 169 of the principal act, in sub-section (2),-—" section 169 (i) after clause (aa), the following clause shall be inserted, namely:— _ "(aaa) the form of contribution report;"; : (i) after clause (5), the following clause shall be inserted, namely:— "(bb) the manner of allocation of equitable sharing of time on the cable television network and other electronic media,"; (iti) after clause (a), the following clause shall be inserted, namely:— "(hh) the material to be supplied by the government to the candidates of recognised political parties at any general election held for the purposes of constituting the house of the people or the legislative assembly ofa state;"  chapter iii amendment of the companies act, 1956amendment 7, in section 293a of the companies 'act, 1956, affer sub-section (5), the following of section explanation shall be inserted, namely:— 293a of act 1 °  of 1956 ' explanation —for the purposes of this section, "political party" means @ political party registered under section 29a of the representation of the people act, 1951 ;  chapter iv amendments of the income-tax act, 1961amendment of 8 insection 13a of the income-tax act, 196] (hereafter in this chapter referred to as section 134 the income-tax act),— (/) in the proviso, in clause (6), for the words "ten thousand rupees", the words "twentythousand rupees" shall be substituted; (ii) after the proviso and before the explanation, the following proviso shall be inserted, namely: - "provided further that if the treasurer of such political party or any other person authorised by thai political party in this behalf fails to submit a report ash 5 under sub-section (3) of section 29c of the representation of people act, 1951 for a financial year, no exemption under this section shall be available for that political party for such financial year"; (ii) for the explanation, the following explanation shall be substituted, namely:— 10 'explanation—for the purposes of this section, "political party" means a : political party registered under section 29a of the representation of the people igh act, 1951, 9 in section 80a of the income-tax act, in sub-section (3), for the word, figures and amendment of letters"section 80gga", the words, figures and letters "section 80gga or section 80ggc" section 80a 15 shall be substituted 10 after section 80gga of the income-tax act, the following sections shall be inserted, insertion of namely:— new sections  b0ggb and bs0gcgcc '80ggb in computing the total income of an assessee, being an indian company, deduction in there shall be deducted any sum contributed by it, in the previous year to any political respect of con- 20 party - tributions given  by companies explanation—for the removal of doubts, it is hereby declared that for the - '© political parpurposes of this section, the word "contribute", with its grammatical variation, has the hes meaning assigned to it under section 293a of the companies act, 1956 ; 80ggc in computing the total income of an assessee, being any person, except deduction in 25 local authority and every artificial juridical person wholly or partly funded by the respect of con- : naan es tributions gi government, there shall'be deducted any amount of contribution made by him, in the by any person previous year, to a political party : to political par- ties explanation—for the purposes of sections 80ggb and 80ggc, "political party" meéans a political party registered under section 29a of the representation of the 951 30 people act, 1951' ,  statement of objects and reasonsthe election and other related laws (amendment) bill, 2002 was introduced in the lok sabha on the 19th march, 2002 the said bill, infer alia, provided for donations to the political parties, report thereof to the election commission, the audit of the accounts of donation' as reported, allocation of equitable sharing of time to the political parties, free supply of copies of electoral rolls to the candidates of recognised political parties, supply of identity slips of electors to candidates, amendment of section 13a of the income-tax act, 1961 to raise the limit of voluntary contribution in respect of which nq record is required to be maintained by a political party, from ten thousand rupees to twenty thousand mpees (which _is not to be hable to be included in the total income of the previous year of such political party) the bill also provided for income-tax relief in relation to donation given by companies or individuals to the political parties the aforesaid bill was referred to the departmentrelated parliamentary standing committee on home affairs and the committee presented its report on the bill to both houses of parliament on 18th december, 2002, since' some recommendations made by the said standing committee were substantive in nature, it has been considered appropriate by the government to withdraw the said bi}l and to introduce a fresh bill on the lines recommended by the said parliamentary standing committee the salient-features of the proposed bill, infer alia, are as follows:— ' (a) it provides for contributions from companies and individuals to the political parties and the declaration thereof by the political parties to the election commission of india where the contribution received is in excess of twenty thousand rupees, such declaration shall be submitted by the treasurer of the political party or any other person authorised by a political party in this behalf (b) itcontains provision for equitable sharing of time by the recognised political parties on the cable television network and other electronic media (c) it substitutes exp/anations | and 3 to section 77 of the representation of the people act, 1951 by new explanations which elaborates the expression "leaders of the political parties" and contains provisions for not iricluding the travelling expenses of such leaders in connection with the election and the expenditure incurred by the government officials in respect of safety arrangements in the election expenditure (d) it contains provisions for free supply of copies of electoral rolls by the government to the candidates of recognised political parties it also contains provisions for supply of such items by the election commission as are decided in consultation with it by the central government, to the electors or to the candidates set up by the recognised political parties (e) it is proposed to amend section 13a of the income-tax act, 1961 to raise to rupees twenty thousand voluntary contribution in respect of which no record is to be maintained by the political parties the bill also contains provisions to provide incometax relief in relation to the contribution given by the companies and individuals to political parties (f) certain consequential amendments have been made in these provisions to ~ align them with other provisions of the bill and the provisions of the income-tax act, 1961 : 2 thé bill seeks to achieve the above objects new delhi; arun jaitley the 6th march, 2003 clause 3 of the bill seeks fo inssit a new section 39a in the representation of the ' people aci, 1951, the proposed section 39 relates to allocation of equitable sharing of time for the purposes of election campaign the time shall be allocated in the prescribed manner on the cable television network and other electronic media the electronic media includes radio and any other broadcasting media notified by the central government in the official gazette this may involve costs for the government owned or controlled media © free supply of copies of electoral tolls, as finally published under the representation of the people act, 1950 including 'prescribed material to the candidates by the government the proposed section 78b provides for supply of such other items as the central government may, by order, determine in consultation with the election commission to the electors or to the candidates set up by the recognised political parties, accounts  memorandum regarding delegated legislationclause 6 of the bill seeks to amend section 169 of the representation of the people act, 1951 by inserting clauses (aaa), (bb) and (hh) after clauses(aa), (b) and (h) respectively in sub-section (2) thereof the proposed clauses (aaa), (bb) and (hh) empower the central government to make rules to provide for the form of contribution yeport, the manner of allocation of equitable sharing of time on the cable television network and other electronic 'media and the material to be supplied by the government to the candidates of recognised - political parties at any general election held for the purposes of constituting the house of the people or the legislative assembly of a state ° 2 the matters, in respect of which such rules may be made, are matters of detail and may hardly be provided for in the bill the delegation of legislative power is, therefore, ofa 'normal character (43 of 1951)  chapter vhie election expenses|     | x    |     |     | ok    ||------|------|------|------|-------|77, (1) every candidate at an election shall, either by himself or by his election agent, keep a separate and correct account of all expenditure in connection with the election incurred or authorised by him or by his election agent between the date on which he has been nominated and the date of declaration of the result thereof, both dates inclusive | account    | of    ||------------|-------|| election   | ex-   || penses     | and   || maximum    |       || thereof   |       |explanation |, —-notwithstanding any judgment, order or decision of any court to the contrary, any expenditure incurred or authorised in connection with the election of a candidate by a political party or by any other association or body of persons or by any individual (other than the candidate or his election agent) shal! not be deemed to be, arid shall not ever be deemed to have been, expenditure in connection with the election incurred or authorised by the candidate or by his election agent for the purposes of this sub-section: provided that nothing contained in this explanation shall affect— (a) any judgment, order or decision of the supreme court whereby the election of a candidate to the house of the people or to the legislative assembly of a state has been declared void or set aside before the commencement of the representation of the people (amendment) ordinance, 1974; (8) any judgment, order or decision of a high court whereby the election of any such candidate has been declared void or set aside before the commencement of the said ordinance if no appeal has been preferred to the supreme court against such judgment, order or decision of the high court before such commencement and the period of limitation for filing such appeal has expired before such commencement explanation 3—--for the removal of doubt, it is hereby declared that any expenditure incurred in respect of any arrangements made, facilities provided or any other act or thing done by any person in the service of the government and belonging to any of the classes mentioned in clause (7) of section 123 in the discharge or purported discharge of his official duty as mentioned in the proviso to that clause shall not be deemed to be expenditure in connection with the election incurred or authorised by a candidate or by his election agent for the purpose of this sub-section '       part xi general169 (1)      power to make rules _ (2) in particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namiely:—  :  x a   extracts from the companies act, 1956 (1 of 1956)  eg   293a, (1)     ' prohibitions and restrictions regarding po- (5) if a company makes any contribution in contraventjon of the provisions of this section,—  ; litical contributions (a) the company shall be punishable with fine which may extend to three times the amount so contributed; and (6) every officer of the company who is in default shail be punishable with _ imprisonment for a term which may extend to three years and shall also be liable to fine x      extracts fromthe income-tax act, 1961 (43 of 1961)  ¥   special 'provi- 13a any income of political party which is chargeable under the head "income from house property" or "income from other sources" or any income by way of voluntary contrision relating incomes politibutions received by a political party from any person shall not be included in the total income cal parties of the previous year of such political party: provided that— (a) such political party keeps and maintains such books of account and other documents as would enable the assessing officer to properly: deduce its income therefrom; (b) in respect of each such voluntary contribution in excess of ten thousand  rupees, such political party keeps and maintains a record of such contribution and the name and address of the person who has made such contribution; and (c) the accounts of such political party are audited by an accountant as defined in the explanation below sub-section (2) of section 288 explanation—fot the purposes of this section, "political party" means an associa- _ tion or body of individual citizens of india registered with the election commission of india as a political party under paragraph 3 of the election symbols (reservation and allotment) order, 1968, and includes a political party deemed to be registered with that commission under the proviso to sub-paragraph (2) of that paragraph x   x   chapter via deductions to be made {n computing total income 'a-general86a(/) in computing the total income of an assessee, there shall be allowed from his deductions to be made in computing gross total income, in accordance with and subject to the provisions of this chapter, the deductions specified in sections 80c to 80u total income (2) the aggregate amount of the deductions under this chapter shall not, in any, case, exceed the gross total income of the assessee : (3) where, in computing the total income of an association of persons or @ body of  individuals, any deduction is admissible under section 80g or section 80gga or section 80hh or section 80hha or section 8ohhb or section 80hhc or section 80hhd or section 80-1 or section 80-ia or section 80ib or section 80j or section 80jj, no deduction under the same section shall be made in computing the total income of a member of the association of persons or body of individuals in relation to the share of such member in the income of the association of persons or body of individuals 