Deduction in respect of contributions to political parties given by companies/ any person - (New) Section 135 / (Old) Section 80GGB

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.... • The deduction is available only to: • an assessee; • which is an Indian company. • The contribution should be made during the relevant tax year. 2. Cash Contributions Are Not Eligible • Eligible modes include: • cheque; • bank draft; • electronic transfer (NEFT/RTGS/IMPS); • U....