https://www.taxtmi.com/manuals?id=8002 Deduction is available for contributions made by any person, other than a local authority or an artificial juridical person wholly or partly funded by Government, to political parties or electoral trusts. The political party must be registered under section 29A of the Representation of the People Act, 1951, and an electoral trust must be a non-profit company formed under section 8 of the Companies Act, 2013. Cash contributions and contributions in kind do not qualify for deduction. The whole amount of eligible contribution is deductible, subject to the limit of the donor's total taxable income. en-us Thu, 02 Jul 2026 14:38:00 +0530 Thu, 02 Jul 2026 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=8002 Deduction is available for contributions made by any person, other than a local authority or an artificial juridical person wholly or partly funded by Government, to political parties or electoral trusts. The political party must be registered under section 29A of the Representation of the People Act, 1951, and an electoral trust must be a non-profit company formed under section 8 of the Companies Act, 2013. Cash contributions and contributions in kind do not qualify for deduction. The whole amount of eligible contribution is deductible, subject to the limit of the donor's total taxable income. Manuals Income Tax Thu, 02 Jul 2026 14:38:00 +0530 https://www.taxtmi.com/manuals?id=8002