80GGC - Politically party donation not consider by Employer

Your employer is not required to consider Section 80GGC for TDS computation. The Income Tax Act does not obligate employers to factor in political donations for salary TDS ,  it is entirely the employee responsibility to claim it while filing ITR.

What you need to do:
- In your ITR-1 or ITR-2, go to Schedule VIA (Deductions)
- Under Chapter VI-A deductions, locate the 80GGC row
- Enter the total donation amount and the name of the registered political party or electoral trust
- You can claim a deduction up to 100% of the donation, but the deduction cannot exceed your gross total income
- The donation must have been made by cheque, demand draft, or electronic transfer. Cash donations do not qualify

Your Form 16 will not reflect this deduction, but that is fine. Your ITR can have deductions beyond what Form 16 shows. The tax department validates using AIS and your bank transaction data.

Note: the Income Tax Department has been sending SMS notices to some 80GGC claimants asking for documentary proof. Keep the donation receipt, bank statement, and the political party PAN handy.

For the full rules including the corporate equivalent under 80GGB and what happens on scrutiny, this [Section 80GGC political donation deduction guide](https://taxgarden.in/blog/section-80ggb-80ggc-political-party-donation-deduction-income-tax-india) covers the compliance requirements.

Your employer isn't wrong to decline, but you can still claim it yourself:

• Employers consider Chapter VI-A deductions for salary TDS (Sec 192), and many restrict this to items supported by payroll declarations. There is no obligation to allow 80GGC in payroll.

• Claim it directly in your ITR (old regime). The excess TDS will be refunded.

• Conditions for Sec 80GGC:

– donation to a political party registered under Sec 29A of the Representation of the People Act, or to an electoral trust

– paid by any mode other than cash (cash is not deductible at all)

– deduction is 100% of the amount, but cannot exceed your gross total income

– keep the party's receipt showing PAN and the registration number of the party.

• Not available in the new regime (Sec 115BAC).

• Scrutiny alert: the department has flagged many bogus 80GGC claims routed through unrecognised registered parties (2023–25 searches). Donate only to recognised parties, through banking channels, and keep the trail. False claims attract a 200% misreporting penalty (Sec 270A).