<P> Special provision relating to incomes of political parties Any income of a political party which is chargeable under the head 2)" Income from house property" or" Income from other sources" or any income by way of voluntary contributions received by a political party from any person shall not be included in the total income of the previous year of such political party: Provided that - (a) such political party keeps and maintains such books of account and other documents as would enable the 3 Assessing) Officer to properly deduce its income therefrom; </P> <P> (b) in respect of each such voluntary contribution in excess of twenty thousand rupees, </P> <Ol> <Li> Jump up ^ Ministry of Finance Direct Tax Code Page </Li> <Li> Jump up ^ "Individuals' advance tax date is 3 months earlier this year: Pay by June 15 else bear heavy interest", The Economic Times, 14 June 2016 </Li> <Li> Jump up ^ "Tax Exemption to Political Parties (Section 13A)--Income Tax". 27 February 2016 . </Li> <Li> Jump up ^ "Section 13A of Income - Tax Act, 1961 - Lawnotes.in". </Li> <Li> Jump up ^ "Income Tax Department". </Li> <Li> Jump up ^ http://www.incometaxindia.gov.in/Pages/acts/income-tax-act.aspx </Li> </Ol> <Li> Jump up ^ Ministry of Finance Direct Tax Code Page </Li>

How many sections are there in income tax act 1961