| SECTION/SCHEDULE | PARTICULARS |
| Income-tax Act | |
| 13A | Special provisions relating to income of political parties 3-5 |
| 37(2B), (3A) | Disallowance of expenditure on advertisement in souvenirs, etc., published by political parties 6-8 |
| 139(4B) | Return of income by political parties 9 |
| WEALTH-TAX ACT | |
| 45(i) | Exemption of political parties from wealth-tax 10 |