80GGC. Deduction in respect of contributions given by any person to political parties.
- In computing the total income of an assessee, being any person, except local authority and every artificial juridical person wholly or partly funded by the Government, there shall be deducted any amount of contribution made by him, in the previous year, ] [Inserted by Act 46 of 2003, Section 10 (w.e.f. 11.9.2003).][to a political party or an electoral trust] [ Substituted by Act 33 of 2009, Section 35, for " to a political party" (w.e.f. 1.4.2010).].[Explanation. - For the purposes of sections 80-GGB and 80-GGC, "political party" means a political party registered under section 29-A of the Representation of the People Act, 1951 (43 of 1951).] [Inserted by Act 46 of 2003, Section 10 (w.e.f. 11.9.2003).]C.-Deductions in respect of certain incomes
