TaxTMI 
TaxTMI 
Can Amount disallowed under section 37(2B) - Subscription to Brochures, Newsletters, Newspapers of a political party be allowed under as deduction sections 80GGC or 80GGB ?
Please clarify.
Contradiction between 37(2B) and 80GGB,80GGC
16 Nov 2025 
4 Replies 
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Subscriptions to political party publications and advertisements cannot qualify as contributions for deduction under political contribution rules.
Subscription fees and payments for brochures, newsletters, newspapers and advertisements to political parties are promotional/advertising expenditures that are expressly non-deductible and do not qualify as contributions for deduction; deductions for political contributions apply only to voluntary donations made without consideration and meeting procedural requirements such as non-cash/electronic payment and proper receipts and book entries. (AI Summary)
Subscription fees and payments for brochures, newsletters, newspapers and advertisements to political parties are promotional/advertising expenditures that are expressly non-deductible and do not qualify as contributions for deduction; deductions for political contributions apply only to voluntary donations made without consideration and meeting procedural requirements such as non-cash/electronic payment and proper receipts and book entries. (AI Summary)