Section 80GGC Deduction

Section 80GGC deduction of the Income-tax Act is allowed from gross total income of an individual assessee for contributions made to a political party or an electoral trust. The entire amount of contribution made under Section 80GGC will be eligible for tax deduction. However, the amount of deduction allowed cannot exceed the total taxable income.

Section 80GGC - Eligibility Criteria

Section 80GGC deduction can be claimed by individuals. Local authority and artificial judical persons cannot claim this deduction. Further, for a contribution to be eligible for deduction under Section 80GGC, the contribution must have been made through a bank via internet banking, cheque, demand draft, wire transfer, debit / credit card. Contributions made in cash or in kind to political parties or an electoral trust is not eligible for deduction under Section 80GGC.

What is a political party?
"Political party" means an association or a body of individual citizens of India registered with the Election Commission as a political party.
What is an electoral trust?
Electoral Trust is a Section 8 Company or a non-profit entity created in India for orderly receipt of voluntary contributions from any person and for distributing the same to the respective political parties. The sole objective of an electoral trust is to distribute the contributions received by it to a political party.
Section 80GGC - Eligibility Criteria

Section 80GGC - Income Tax Act - Bare Act

Deduction in respect of contributions given by any person to political parties. In computing the total income of an assessee, being any person, except local authority and every artificial juridical person wholly or partly funded by the Government, there shall be deducted any amount of contribution made by him, in the previous year, to a political party.

Donations Eligible for Income Tax Deduction

In case you have made other donations in the previous year, they may be eligible for deduction under other sections of the Income Tax Act. Check out the following income tax deductions provided for contributions made to charitable trust, funds and institutions.


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