Post-registration
RUPP Compliance After Registration: Reports, Audits and Tax
Registration is the start of a compliance calendar, not the end of one. Registered unrecognised political parties (RUPPs) that miss these filings risk delisting and lose their income tax exemption.
Section 29C contribution reports
Every party must report contributions above ₹20,000 received in a financial year to the Election Commission before the due date for filing its income tax return. Failure to file removes the tax exemption on those contributions.
See the full cost breakdown: Political party registration fees. Ready to file? Book a consultation.
Annual audited accounts
Accounts must be audited by a chartered accountant and submitted to the Commission. The audit report should reconcile with the contribution report and with the party's bank statements.
Income tax under Section 13A
A political party's income is exempt under Section 13A only if it maintains books of account, keeps records of contributions above ₹20,000, gets its accounts audited, and files its return under Section 139(4B) on time. Cash donations above ₹2,000 are not permitted.
See the full cost breakdown: Political party registration fees. Ready to file? Book a consultation.
Election expenditure statements
After every general election to a Lok Sabha or Legislative Assembly, the party must submit a statement of election expenditure within the prescribed window — seventy-five days for an assembly election and ninety days for a Lok Sabha election.
Keeping the registration alive
The Commission periodically reviews RUPPs that have not contested elections or filed returns and has delisted parties on that basis. Contesting elections, updating office bearer changes, and filing on time are what keep a registration current.
Review the statutory eligibility rules: Eligibility and requirements. Ready to file? Book a consultation.
Frequently asked
- What is a RUPP?
- A registered unrecognised political party — a party registered under Section 29A that has not yet met the vote-share or seat criteria for state or national recognition.
- Can a registered party lose its registration?
- Yes. The Election Commission has delisted parties that did not contest elections or file statutory returns over an extended period.