Legal Clarification
Income of and/or contribution to a political party registered under Section 29-A of Representation of People Act 1951 are exempt under Section 13-A and 80GGB/ 80GGC respectively. For this purpose, no registration/certification is required under IT Act 1961. Therefore, registration certificate issued by Election Commission of India and PAN allotted by Income Tax Department are the only two documents which enable a registered political party to collect contributions.
You can know about Public Political Party (PPP):
PAN: AAAJP1293Q
Registration No: 1951/56/08/2010/PPS-I
Registration Authority: Election Commission of India
13 A Certification: Not Required
