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Section 136: Deduction in respect of contributions given by companies to political parties

The Income-tax Act, 2025Central Act · Act 30 of 2025

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

(1) An assessee, being an Indian company, shall be allowed a deduction for the amount contributed by it, other than by way of cash, during a tax year to a political party registered under section 29A of the Representation of the People Act, 1951 (43 of 1951) or an electoral trust.

(2) For the purposes of this section, the term "contribute", with its grammatical variations and cognate expressions shall have the same meaning as assigned to it in section 182 of the Companies Act, 2013 (18 of 2013).

Where this provision sits

ActThe Income-tax Act, 2025
Section136
Marginal noteDeduction in respect of contributions given by companies to political parties
JurisdictionCentral
StatusIn force as published by the source

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