Deduction available to assessees in relation to donation made to political parties (Section 80GGC)

1. Applicability: Any person other than Indian Company

2. Not applicable to:

1. Local authority
2. Every Artificial Juridical person wholly or partly funded by the Government.

3. Amount of deduction: Amount contributed during the previous year to a political party registered u/s 29A of the representation of people Act, 1951.