income-tax

Section 80GGC: Political Party Donation

Tax deduction for donations to political parties under Section 80GGC. Who can claim and conditions.

GetYourCA Team
1 April 2025·Updated 9 April 20261 min read12.5K views
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Section 80GGC: Political Party Donation

What is 80GGC?#

Deduction for contributions to political parties.

Who Can Claim?#

  • Individual (not company)
  • Any person

Deduction#

100% of contribution

Conditions#

  • Donation by cheque/draft/online
  • Not in cash
  • Political party registered
  • Party must have PAN

Not Allowed#

  • Cash donations
  • Foreign political parties
  • Electoral trusts

How to Claim#

  • Show in ITR
  • Keep donation receipt
  • Quote party PAN

Political Parties#

  • Registered with Election Commission
  • Must have PAN
  • Cannot be terrorist organization

Conclusion#

Political party donations get tax benefit.

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Disclaimer

We have taken utmost care to research and write this article for your information. However, tax laws are complex and subject to frequent changes. This article is for general guidance only and should not be considered professional advice. Individual circumstances vary significantly — what works for one person may not apply to another.

Before making any tax-related decisions, we strongly recommend consulting with a qualified Chartered Accountant or tax professional who can assess your specific situation. We do not accept any liability for decisions made based on this information.

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