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<h1>Tax Deduction Available for Non-Cash Contributions to Registered Political Parties Under Section 29A of Representation of People Act</h1> An individual or entity, excluding local authorities and government-funded artificial juridical persons, is eligible for a tax deduction for contributions made, excluding cash, to a registered political party or electoral trust during a tax year. The political party must be registered under section 29A of the Representation of the People Act, 1951.