With reference to Registered Unrecognized Political Parties (RUPPs) in India, consider the following statements: 1. RUPPs are political parties registered with the Election Commission of India but have not yet fulfilled the criteria to be recognized as State or National parties. 2. RUPPs are not eligible for any election symbols during elections under any circumstances. 3. RUPPs can avail tax exemptions for donations under Section 13A of the Income Tax Act, 1961. Which of the statements given above is/are correct? |ForumIAS

[A] 1 and 2 only

[B] 1 and 3 only

[C] 2 and 3 only

[D] 1, 2 and 3

Answer: B

Notes:

Explanation:

Statement 1 is correct: RUPPs are registered but not yet recognized as State or National parties.
Statement 2 is incorrect: RUPPs are eligible for election symbols under certain conditions as per the Election Symbols Order, 1968.
Statement 3 is correct: RUPPs can avail tax exemptions on donations under Section 13A of the Income Tax Act.

Source- TH