https://www.taxtmi.com/manuals?id=906 Deduction is available to an Indian company for contributions made during the relevant tax year to a political party or an electoral trust, subject to statutory conditions on mode of payment and eligible recipient. The contribution must be made through permitted banking channels, and cash donations are expressly excluded. The recipient political party must be registered under Section 29A of the Representation of the People Act, 1951, or the payment must be made to an electoral trust. Contributions in kind are not eligible, and the eligible contribution is deductible in full subject to statutory conditions. en-us Wed, 12 Aug 2015 18:35:00 +0530 Thu, 02 Jul 2026 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=906 Deduction is available to an Indian company for contributions made during the relevant tax year to a political party or an electoral trust, subject to statutory conditions on mode of payment and eligible recipient. The contribution must be made through permitted banking channels, and cash donations are expressly excluded. The recipient political party must be registered under Section 29A of the Representation of the People Act, 1951, or the payment must be made to an electoral trust. Contributions in kind are not eligible, and the eligible contribution is deductible in full subject to statutory conditions. Manuals Income Tax Wed, 12 Aug 2015 18:35:00 +0530 https://www.taxtmi.com/manuals?id=906