new delhi the recent crackdown on registered unrecognised political parties rupps has one wondering what exactly are these entities how do they function are they different from the parties that make news more often for political activism or poll contestyes and nowe look in detail at what is an rupp and how that status can changeregistration of political parties are governed by the provisions of the representation of the people act 1951 parties that have been newly registered or have not contested an election since being registered or have not secured the requisite votesseats in a state or general election are categorised as rupps they dont enjoy all the benefits extended to recognised partieson meeting all stated objective criteria the election commission upgrades such parties to recognised status it is easier understood if we look at what it takes for a party to get recognised either as a state or a national partythe recognised party status is reviewed periodically by the eccan a party lose its recognised statusthe representation of the people act 1951 does not provide a mechanism for deregistration of a political party the matter has been in debate for several years with experts stressing on the need to rerecognise a party if its activities are found violative of the constitution the election commission in several proposals for electoral reforms had sought the power to derecognise a party however those are yet to get approved in parliament0306curious case of an it raid in a slum office and rs 90 crore in donationswhat are the privileges that a recognised party enjoys quite a fewtax benefits for registered partiessection 13a of the income tax act 1961 gives 100 exemption to political parties on its income from house property income from other sources capital gains and voluntary contributions subject to conditionsthese include maintaining books of account and other documents so its income can be assessed auditing of the books by a chartered accountant is mandatory however parties are barred from taking any activity of a commercial nature and thereby earning profits