Individuals, HUFs, firms ke liye political party donations par 100% deduction. NO income cap. Electronic mode mandatory. Old regime only. Section 29A registered parties.
Felix track karta hai aapke donations across 80G, 80GGA, 80GGC. Annual summary for ITR + Form 12BB.
Download Richify — FreeSection 80GGC INDIVIDUALS + HUFs + FIRMS (not companies) ko Section 29A registered political parties ko donate karne par 100% tax deduction deta hai. KEY: (1) NO income cap. (2) Electronic mode MANDATORY. (3) Cash donations NOT deductible. (4) Old regime only. (5) Receipt with political party PAN + registration mandatory. EXAMPLE: ₹1L donation to registered party → ₹1L deduction → ₹31,200 tax saving at 30% slab.
80GGB = COMPANIES. 80GGC = INDIVIDUALS/HUFs/FIRMS. Same 100% deduction structure. Same electronic requirement. Different beneficiary. Companies use 80GGB, salaried/proprietors use 80GGC.
NO. Cash donations completely disallowed under 80GGC. Electronic mode (cheque, bank transfer, UPI, NEFT, RTGS) is mandatory. Even ₹1 cash payment to political party = ZERO deduction. Strong anti-corruption provision.
Donation receipt from political party showing: (1) Political party name + registration number under Section 29A. (2) PAN of party. (3) Donor's name + PAN. (4) Amount + date. (5) Payment mode (electronic). (6) Stamp + signature. Maintain bank statement showing transfer. Retain for 8 years (assessment window).
Section 29A of Representation of People Act 1951 — political parties registered with Election Commission of India. National parties: BJP, Congress, AAP, BSP, NCP, etc. State recognized parties: TMC, DMK, AIADMK, JDU, SP, RJD, BJD, TRS, etc. Unregistered parties (non-ECI registered) — NO 80GGC deduction. Always verify party registration before donating.