Pgbp

It is added back while computing the income u/h PGBP and d same is allowed under chapter VI-A

---Section 80GGB-- for companies

---Section 80GGC--for thers

Advertisement expenditure is fully allowed as deduction. However, expenditure incurred on advertisement in any souvenir, brochure, pamphlet etc. of a political party is not allowed as a deduction under the head PGBP. [section 37(2B) of Income Tax Act] (Source: dateyvs.com)

THNX A LOT KRISHNA & SUMIT SIR.