Section 80GGB: Deduction in respect of contributions given by companies to political parties

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Deduction in respect of contributions given by companies to political parties.

In computing the total income of an assessee, being an Indian company, there shall be deducted any sum contributed by it, in the previous year to any political party or an electoral trust:

Provided that no deduction shall be allowed under this section in respect of any sum contributed by way of cash.

Explanation.—For the removal of doubts, it is hereby declared that for the purposes of this section, the word "contribute", with its grammatical variation, has the meaning assigned to it under section 293A of the Companies Act, 1956 (1 of 1956).

Where this provision sits

Act	The Income-tax Act, 1961
Section	80GGB
Marginal note	Deduction in respect of contributions given by companies to political parties
Jurisdiction	Central
Status	Repealed

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