CS Professional Updates

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#Electoralbonds scheme has been struck down as unconstitutional by the Supreme Court. What was Electoral bonds scheme ? Lets understand Electoral bonds were introduced in the 2017 Union Budget to enhance transparency in political funding. However concerns arose due to donor anonymity and lack of disclosure. ➡️Electoral Bond is a bearer instrument in the nature of a Promissory Note and an interest free banking instrument. ➡️A citizen of India or a body incorporated in India will be eligible to purchase the bond. ➡️Electoral bond would be issued/purchased for any value, in multiples of INR 1,000, 10,000, 1,00,000, 10,00,000 and 1,00,00,000 from the specified branches of the State Bank of India (SBI). ➡️It will not carry the name of payee. Anonymous ➡️The purchaser would be allowed to buy electoral bond(s) only on due fulfilment of all the extant KYC norms and by making payment from a bank account. ➡️The bond shall be encashed by an eligible political party only through a designated bank account with the authorised bank. Join https://t.me/charteredaccountantsupdates

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