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Income-tax Rules, 2026 | Rule 289 of 333

Rule 289 - Electoral trust operations Operative rule

Reviewed by CA Nikhil Gupta · Last reviewed 29 August 2026

Local extract available Legacy mapping: Not recorded

289Rule number
1404Local text characters
1Linked Forms

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Source and status control

Primary authority: Notification No. 22/2026 / G.S.R. 198(E)

Currentness control: Base Rules effective 1 April 2026. Check later amendments, corrigenda and portal implementation before action.

Local statutory extract - official source controls

Rule text held in the production corpus

Electoral trust functioning rules. 289. (2) An electoral trust may receive voluntary contributions from an individual who is an Indian citizen; a company registered in India; or a firm, Hindu undivided family, association of persons, or body of individuals resident in India. (3) The trust shall accept contributions only by account payee cheque, account payee bank draft, or electronic transfer to its bank account, and shall not accept cash contributions. (6) The trust shall not accept funds from an individual who is not an Indian citizen, from any foreign entity, or from a foreign source as defined in section 2(j) of the Foreign Contribution (Regulation) Act, 2010. (8) The trust may spend up to 5% of its annual contributions (capped at Rs 5,00,000 in its first year and Rs 3,00,000 thereafter) on administrative expenses, and must distribute at least 95% of contributions to eligible political parties by 31 March each year. (12) Every electoral trust shall have its accounts audited by an accountant and furnish the audit report in Form No. 181. The remaining numbered sub-rules of this rule (covering matters such as registration prerequisites, the precise scope of "eligible political parties," and any further procedural detail beyond the provisions summarised above) should be checked against the official consolidated text, as they were not independently confirmed during this review.

Local extract SHA-256: 2bb92b68cd0a3f6d6acef58d6182d958f4fa52a006ac51c09e7d6e28117e945a. This hash authenticates the local extract only; it does not certify that every amendment, table or Gazette footnote has been consolidated.

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Related sections

Use the title and official text to identify the governing section; no local section reference is asserted.

Related Forms

Form 181

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Effective date, amendment history, forms or utilities, filing channel, authentication method, due date, fees, transition from the 1962 Rules and any judicial interpretation.

Finin2min | Income-tax Rules, 2026 | Educational and professional reference. The current official law, Gazette, portal and judicial treatment control.

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Official starting point
www.incometaxindia.gov.in

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