Declaration of donation received by the political parties
Section 29C of the Representation of the People Act, 1951 deals with declaration of donation received by the political parties. The treasurer of a political party or any other person authorised by the political party in this behalf shall, in each financial year, prepare a report in respect of the followings namely: (a) the contribution in excess of twenty thousand rupees received by such political party from any person in th The Act came into force on 17 Jul 1951.
(1) The treasurer of a political party or any other person authorised by the political party in this behalf shall, in each financial year, prepare a report in respect of the followings namely:
(a) the contribution in excess of twenty thousand rupees received by such political party from any person in that financial year;
(b) the contribution in excess of twenty thousand rupees received by such political party from companies other than Government companies in that financial year.
1[Provided that nothing contained in this sub-section shall apply to the contributions received by way of an electoral bond.
Explanation.—For the purposes of this sub-section, "electoral bond" means a bond referred to in the Explanation to sub-section (3) of section 31 of the Reserve Bank of India Act, 1934 (2 of 1934).]
(2) The report under sub-section (1) shall be in such form as may be prescribed.
(3) The report for a financial year under sub-section (1) shall be submitted by the treasurer of a political party or any other person authorised by the political party in this behalf before the due date for furnishing a return of its income of that financial year under section 139 of the Income-tax Act, 1961 (43 of 1961) to the Election Commission.
(4) Where the treasurer of any political party or any other person authorised by the political party in this behalf fails to submit a report under sub-section (3), then, notwithstanding anything contained in the Income-tax Act, 1961 (43 of 1961), such political party shall not be entitled to any tax relief under that Act.]
Section 29C, The Representation of the People Act, 1951 (Act 43 of 1951).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
-
Association For Democratic Reforms vs Union Of India
Court's Decision & Legal Precedent
The Electoral Bond Scheme violates Article 19(1)(a) by preventing disclosure of electoral contributions essential to informed voting. Voters have fundamental right to information about political funding as political parties are focal units in electoral system affecting policy outcomes. The purposes cited (curbing black money and protecting donor privacy) do not justify this extensive non-disclosure. Alternative measures like Electoral Trusts, direct banking channels with disclosure at Rs. 20,000+ threshold, and sector-specific audit requirements satisfy the objectives with lesser impact on fundamental rights. Removal of contribution caps in Section 182 of Companies Act is manifestly arbitrary as it fails to distinguish between profit-making and loss-making companies and treats corporations like individuals despite different capacities to influence politics. The right to know trumps donor privacy in balancing analysis as political contributions are public acts affecting public policy and representative democracy.
On this section: Requires disclosure of contributions above Rs. 20,000. Proviso exempting electoral bond contributions held unconstitutional.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 29C
What have the courts held on Section 29C of the Representation of the People Act?
Association For Democratic Reforms vs Union Of India (15 Feb 2024) is the leading judgment on this section among those set out below: Requires disclosure of contributions above Rs. 20,000. Proviso exempting electoral bond contributions held unconstitutional.
How do I find court cases under Section 29C of the Representation of the People Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: RP Act 1951 29C, section 29C RP Act 1951, section 29C of the Representation of the People Act. People searching for it also type section 29c of the representation of the people act 1951. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Association For Democratic Reforms vs Union Of India (15 Feb 2024).
What should I read with Section 29C of the Representation of the People Act, and has it changed?
Its own text turns on Income-tax Act 139 (Return of income), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When did Section 29C of the Representation of the People Act come into force?
Section 29C of the Representation of the People Act, cited as RP Act 1951 29C, came into force on 17 Jul 1951, having been enacted on 17 Jul 1951. It is in force as at the date shown on this page.
Other sections of this Act
- 123. Corrupt practices1710 words
- 33. Presentation of nomination paper and requirement for a valid nomination1149 words
- 8. Disqualification on conviction for certain offences898 words
- 75A. Declaration of assets and liabilities659 words
- 39. Nomination of candidates at other elections632 words
- 36. Scrutiny of nominations596 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.