Section 80GGC → Section 138
Deduction in respect of contributions given by any person to political parties
Quick Answer
Section 80GGC of the Income Tax Act, 1961 (Deduction in respect of contributions given by any person to political parties) corresponds to Section 138 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective 1st April 2026. Status: Retained.
Sec 80GGC
Provision Summary
100% deduction for donations made by an individual to registered political parties or electoral trusts. Cash donations explicitly disallowed.
Sec 138
Provision Summary
Retained verbatim to ensure white-money political funding.
Key Changes & Highlights
- Strictly integrated with Election Commission data to ensure only verified registered parties trigger the deduction.
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Frequently Asked Questions
What does Section 80GGC of the Income Tax Act 1961 deal with?
Section 80GGC (Deduction in respect of contributions given by any person to political parties) 100% deduction for donations made by an individual to registered political parties or electoral trusts. Cash donations explicitly disallowed.
What is the new section number for Section 80GGC under the Direct Tax Code 2025?
Section 80GGC of the ITA 1961 maps to Section 138 of the Direct Tax Code 2025 (Income-tax Act, 2025), effective from 1st April 2026.
What is the status of Section 80GGC under the new tax code?
Section 80GGC is marked as "Retained" with status "Active". Impact: High - The sole legal avenue for transparent political contributions.
What are the key changes to Section 80GGC under DTC 2025?
Strictly integrated with Election Commission data to ensure only verified registered parties trigger the deduction.
Disclaimer: This page is for educational and reference purposes only. Section mappings are based on publicly available drafts and circulars. Always consult a qualified Chartered Accountant before filing or making compliance decisions under the Direct Tax Code 2025.
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