NationalFriday, 11 September 2026·The Hindu - National
RUPPs in India: Section 29A, tax exemption, 20 star campaigners and de-registration limits
An explanation on Registered Unrecognised Political Parties highlights Section 29A, tax benefits, donor reporting and EC de-registration limits.
Key highlights
Direct fact
In September 2026, an explanation on Registered Unrecognised Political Parties (RUPPs) noted that more than 2,800 such parties existed in India as of July 2026, with six Gujarat-based RUPPs receiving about ₹1,700 crore in 2023-24.
Key specifics
- Section 29A of the Representation of the People Act, 1951, lays down the registration rules for political parties.
- RUPPs get tax exemption on donations under Section 12 of the Income Tax Act, 2025.
- They can use a common symbol and up to 20 star campaigners in elections.
- Donations above ₹20,000 in a financial year must be reported to the Election Commission, and amounts above ₹2,000 must be received by cheque or bank transfer.
- The Supreme Court in Indian National Congress vs Institute of Social Welfare & Ors (2002) held that the EC cannot de-register a party except in exceptional cases.
Exam lens
Question type: Polity and election law; remember Section 29A, Section 29C, 20 star campaigners, ₹20,000 reporting limit, and the 2002 Supreme Court ruling on de-registration.