CBDT amends Rule 17CA of Income tax Rules 1962 related to “restrictions on Contribution accept by electoral trust“  provide that the electoral trust shall not accept contributions—

(a)  from an individual who is not a citizen of India or from any foreign entity whether incorporated or not;

(b)  from any other electoral trust which has been registered as a company under section 25 of the Companies Act, 1956  and approved as an electoral trust under the Electoral Trusts Scheme, 2013.

(c) from a Government company as defined in clause (45) of section 2 of the Companies Act, 2013 and

(d) from a foreign source as defined in clause (j) of section 2 of the Foreign Contribution (Regulation) Act, 2010 (42 of 2010).

Refer attached notification for more details.