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        Income Tax

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

        Income-tax Act, 2025
        Part B
        Deductions in respect of certain payments

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        Deduction for corporate political contributions permits non cash contributions to registered political parties or electoral trusts to be deducted. An Indian company may claim a deduction for non-cash contributions made in a tax year to a registered political party or an electoral trust; the term 'contribute' is to be read as defined in the Companies Act.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Deduction for corporate political contributions permits non cash contributions to registered political parties or electoral trusts to be deducted.

                              An Indian company may claim a deduction for non-cash contributions made in a tax year to a registered political party or an electoral trust; the term "contribute" is to be read as defined in the Companies Act.


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