Income-tax Act, 1961 · Chapter VI: A · B.—Deductions in respect of certain payments
Section 80GGC: Deduction in respect of contributions given by any person to political parties
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
In computing the total income of an assessee, being any person, except local authority and every artificial juridical person wholly or partly funded by the Government, there shall be deducted any amount of contribution made by him, in the previous year, to a 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 purposes of sections 80GGB and 80GGC, —political party‖ means a political party registered under section 29A of the Representation of the People Act, 1951 (43 of 1951).] C.—Deductions in respect of certain incomes
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 80GGC
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Association for Democratic Reforms & Anr. v. Union of India & Ors.
The matter pertains to the constitutional validity of the Electoral Bond Scheme which introduced anonymous financial contributions to political parties; as also the constitutional validity of the provisions of the…