Deduction for political contributions: non-cash donations to registered parties or electoral trusts are allowable for taxpayers excluding certain public entities. Deduction allowed for non-cash contributions by an assessee to a political party registered under the electoral registration provision or to an electoral trust, excluding local authorities and artificial juridical persons wholly or partly government funded from claiming the deduction.
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 political contributions: non-cash donations to registered parties or electoral trusts are allowable for taxpayers excluding certain public entities.
Deduction allowed for non-cash contributions by an assessee to a political party registered under the electoral registration provision or to an electoral trust, excluding local authorities and artificial juridical persons wholly or partly government funded from claiming the deduction.
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