Other 10 political parties including INC, NCP, AIADMK, DMK, RJD, AAP, LJP, CPM, CPI and Lok Thanthrik Jantha Dal received a total of Rs 19.3801 crore collectively, the ADR analysis said.

There were 21 Electoral Trusts registered with the Central Board of Direct Taxes (CBDT) as per Election Commission guidelines as of 2019 and the updated list of approved Electoral Trusts by CBDT on 8 September, 2021, shows there are two new Electoral Trusts registered.

Registrations of four electoral Trusts namely, Bajaj Electoral Trust, Gauri Welfare Association Electoral Trust, Pratinidhi Electoral Trust and Bhartiya Socialist Republican Electoral Trust Association were not renewed.

According to the rules formulated by the Central Government, Electoral Trusts are required to distribute at least 95 percent of the total contributions received during the financial year along with the surplus brought forward from the earlier financial year to the eligible political parties before 31 March of the said financial year.

The rules are not retrospective and hence these six Electoral Trusts, that is, General Electoral Trust, Electoral Trust, Harmony Electoral Trust, Corporate Electoral Trust, Bharti Electoral Trust, and Satya Electoral Trust are not required to follow the transparency rules and declare their donor details.