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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.

 

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