16. Is there a limit on the amount a donor can contribute to a political party during an election?

'Section 29B of the Representation of People Act regulates contributions to political parties, and defines no limit to the amount an individual may donate to parties. (...)1.Under Section 182 of the Companies Act 2013, the aggregate of the amount which may be contributed by the company to any political party in any financial year shall not exceed 7.5 per cent of its average net profits during the three immediately preceding financial years. A company which has been in existence for less than three financial years cannot contribute any amount directly or indirectly to any political party. Any advertisements paid for by a company in any publication of or on behalf of a political party is a contribution of a political nature. The relevant provision is quoted below:'182. (1) Notwithstanding anything contained in any other provision of this Act, a company, other than a Government company and a company which has been in existence for less than three financial years, may contribute any amount directly or indirectly to any political party:Provided that the amount referred to in sub-section (1) or, as the case may be, the aggregate of the amount which may be so contributed by the company in any financial year shall not exceed seven and a half per cent. of its average net profits during the three immediately preceding financial years:(b) the amount of expenditure incurred, directly or indirectly, by a company on an advertisement in any publication, being a publication in the nature of a souvenir, brochure, tract, pamphlet or the like, shall also be deemed,?(i) where such publication is by or on behalf of a political party, to be a contribution of such amount to such political party, and (ii) where such publication is not by or on behalf of, but for the advantage of a political party, to be a contribution for a political purpose.' (Source: Money, Politics and Transparency. 2016. Available at;: https://data.moneypoliticstransparency.org/countries/IN/)

Regular limit applies. Individuals are not subject to donation limits but companies cannot donate more than 7.5% of their average annual revenue per year.