Deduction for political contributions: monetary gifts to registered parties or electoral trusts deductible subject to cash and in kind exclusions. Deductions under Section 80GGB allow Indian companies to deduct monetary contributions to political parties registered under Section 29A or to electoral trusts under Section 8, subject to total taxable income limits; cash and in kind contributions are excluded. Section 80GGC provides the same deduction for any person except local authorities and government funded juridical persons, with identical recipient qualifications and exclusions.