Section 80GGC Political Donation
100% deduction for registered political party donations — banking trail and ITR-2 filing.
The 60-second version
Section 80GGC allows 100% deduction for donations to registered political parties — not electoral trusts. I pay only via banking channel, collect receipt with PAN, and file in ITR-2.
80GGC is only for political parties — not 80G charities
Section 80GGC gives 100% deduction for donations to registered political parties — separate from Section 80G charitable donations.
Cash donations above ₹2,000 are not deductible — use cheque, NEFT, or UPI with traceable trail.
Electoral trusts use Section 80G — do not mix receipts; your CA must tag the correct schedule.
Research donations: Section 80GGA guide.
Donation deduction comparison
| Section | Donee | Deduction | Cash allowed |
|---|---|---|---|
| 80GGC | Registered political party | 100% | No — banking only |
| 80G | Charitable institution | 50% / 100% | ≤ ₹2,000 |
| 80GGA | Scientific research | 100% | No |
| 80G — electoral trust | Notified trust | 50% | No |
| Foreign party | N/A | Not allowed | N/A |
80GGC donation sequence
Verify registration
Party must be registered with ECI — ask for registration number.
Pay via bank
NEFT/UPI/cheque — no cash above ₹2,000.
Collect receipt
Must show donor PAN, party PAN, amount, date.
ITR-2 schedule
Disclose under Chapter VI-A — not available in ITR-1.
Retain proof
Bank statement + receipt for 6 years.
Deduction flow
80GGC proof kit
- Party ECI registration.
- Donation receipt with PAN.
- Bank debit proof.
- ITR-2 filed.
- No foreign party donation.
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US citizens
US may not allow foreign political donation as charitable deduction — separate compliance.
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NRI can claim 80GGC?
Only when resident (ROR/RNOR) — not in pure NRI years.
Company donation?
80GGC is for individuals only — companies use different rules.
Crowdfunding to party?
Must still route through party official account with receipt.
Cap on amount?
No explicit cap in 80GGC — but must be genuine income.
Electoral bond?
Electoral bonds scheme ended — use direct party donation with receipt.
HUF donation?
80GGC applies to individual — HUF uses separate provisions; check with CA.
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