Home > Income Tax > Deductions > Contributions given by any Person to Political Parties – Section 80GGC

Contributions given by any Person to Political Parties – Section 80GGC

The amount paid by any person to any political party or electoral trust is allowed as deduction.

The amount paid in respect of advertisement in any publication (souvenir, brochure, trace, phamplet) is not allowed under this section and also not under section 37.

Deduction is not allowed when payment is made by a local authority or artificial judicial person, wholly or partly funded by Government.

Political party means a political party registered under section 29A of the Representation of the People Act, 1951.

 

close-link
close-link
TaxAdda Assistant - Chrome Extension for Easy Working on GST Portal

It will automate 3 works on GST portal for you
  1. Auto-fill payment page in GST portal and calculate adjustments and cash payment required. 
  2. Copy tax payable details and paste it in email or skpye for sending to clients.
  3. Auto fill challan with the amount of GST payable.
     
Download from Chrome Webstore  (Free Till 31st January 2018)

close-link
Remain Updated with GST & Income Tax
Join 20K subscribers