SECTION 80GGC

   
 

SECTION 80GGC

DEDUCTION IN RESPECT OF CONTRIBUTION GIVEN BY ANY PERSON TO POLITICAL PARTIES 

Persons Covered

Any assessee (except local authority and every artificial juridical person wholly or partly funded by the Government).

Eligible Amount

Contribution given by assessee to political parties.

Relevant

Conditions/Points

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

Extent of Deduction

100% of the amount paid as contribution.