SC VERDICT & IMPACT ON OTHER LAWS Syllabus GS Paper 2 – Polity)

Get an Instant Call Back from Our Expert Mentors Now!

+91

Context: Recently, the Supreme Court invalidated numerous amendments made by the government in crucial laws, including those aimed at facilitating corporate donations to political parties, alongside the Electoral Bonds Scheme (EBS).

oIn its judgment, the court struck down the amendments to Section 29C of the RP Act, Section 182(3) of the Companies Act and Section 13A(b) of the Income Tax for violating “the right to information of citizens guaranteed in Article 19(1)(a) of the Constitution.”

Representation of the People Act, 1951 (RPA)

Section 29C of the Act requires political parties to prepare a report detailing the donations received by them in a financial year.
Finance Act, 2017: Amended the RP Act to include an exception to Section 29C. It said that the requirement to declare all donations in excess of Rs 20,000 would not apply to donations received through Electoral Bonds.

The Companies Act, 2013

A number of changes were made to Section 182 of the Act, which details the prohibitions and restrictions a company must abide by when giving political contributions.
Section 182(1) placed a cap on the amount of money a company could donate in a single financial year, limiting it to 7.5% of the company’s average net profits during the previous three financial years.
Section 182(3) required a company to disclose any amount contributed to any political party along with the particulars of the amount donated.
Finance Act, 2017: This section was amended to remove the cap on the amount of money a company could donate to a political party. Also, only the total amount contributed had to be disclosed

The Income-tax Act, 1961

Section 13A(b) of The Income-tax Act says that a political party shall not include voluntary contributions as part of its total income, but it is required to maintain a record of all contributions received that are above Rs 20,000.
Finance Act, 2017: The Act amended this section to include the words “other than contribution by way of Electoral Bond”.

oAlso, a new Section 13A(d) was added, which required that all donations exceeding Rs 2,000 must be given through certain methods, which included Electoral Bonds.

UPSC QEP 2026 Batch 5 - English

Buy now View Details

Submit Your Details to Learn More

NEEV GS + CSAT Foundation 2026/27

Buy now View Details

Our Popular Courses

UPSC Prelims Foundation Course (GS + CSAT)

UPSC Mains PYQ Solved

UPSC Mains Answer writing Course

UPSC Mains test Series 2026

Library

UPPSC Prelims Crash Course 2025 - NISCHAY

UPPSC Mains Course 2025

UPPSC Mains Course in Hindi

Best IAS Coaching In Delhi, UPSC Online & Offline Classes by IAShub

Are you dreaming of becoming an IAS officer? Then, IAShub can be your best guide. It is one of the Best IAS Coaching in Delhi. Many students who want to clear the UPSC exam join IAShub for learning. The institute gives both online and offline classes. Their teachers are experienced and helpful. They easily explain every topic. Students also get notes, tests, and tips to do well in the exam.

UPSC Online Classes by IAShub

IAShub is in Delhi and is trusted by many UPSC students. It offers coaching for every part of the UPSC exam – Prelims, Mains, and Interview. The classes are simple and easy to understand. The teachers are experts and guide students in the right way. IAShub is also known for its helpful notes, test series, and answer-writing practice. IAShub is the best coaching in Delhi and also gives UPSC Online Classes. This helps students from any place in India to learn. The online classes are live and also recorded. So, students can watch them anytime. These classes cover the full UPSC syllabus.

Key Offerings Provided by IAShub

Here are some important services provided by IAShub:

UPSC Prelims: IAShub teaches for Prelims with a focus on basics. It also gives daily current affairs and monthly magazines.
Classroom Courses: IAShub has classroom learning for students in Delhi. The environment is good and peaceful for study.
Live Classes: Students who live far can join live UPSC online classes. These classes are just like real classes.
QEP for Mains: The Quality Enrichment Program (QEP) is special for Mains preparation. It helps students write better and faster.
Answer Writing: Regular answer writing practice is given. Teachers also check answers and give tips to improve.
Free Resource: IAShub gives free notes by toppers and helpful Main Booster material.
Test Series: Test series are available for every subject. These help students know their weak points and improve.
Interview Guidance Session: IAShub also gives interview practice sessions with experts. These help students feel confident.

UPSC Exam Overview

The UPSC Civil Services Exam has three parts:

Prelims: It has two papers: General Studies and CSAT.
Mains: It has nine papers, including essays and optional subjects.
Interview: It tests the personality and confidence of the student.

This exam is tough, but with the right guidance, it becomes easy to manage. Students must study smart and stay regular.

How IAShub Helps in the UPSC Journey

IAShub supports students from the beginning to the end. It gives the right books, tests, and notes. The classes are easy to follow, and the teachers are always ready to help. Students get personal doubt sessions too. The test series and answer checking help students learn where they need to do better. Also, free study materials save time and money.
IAShub also guides students during the final stage – the interview. Experts take mock interviews and give useful tips. This full support makes IAShub one of the best IAS coaching in Delhi.

Best IAS Coaching In Delhi FAQs

Yes, IAShub offers live and recorded online classes. Students can attend from any part of India.

Classes are available in both English and Hindi, so students can choose the language they are comfortable with.

The classroom centre is located in Delhi. Students can visit and join offline batches there.

IAShub gives interview guidance sessions to help students prepare for the final round of UPSC.