{"id":1428,"date":"2025-07-25T11:14:35","date_gmt":"2025-07-25T05:44:35","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=1428"},"modified":"2025-07-25T11:18:27","modified_gmt":"2025-07-25T05:48:27","slug":"80ggc","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/80ggc\/","title":{"rendered":"Section 80GGC of the Income Tax Act"},"content":{"rendered":"\n<p>Section 80GGC is a part of Chapter VI-A of the Income Tax Act, 1961 which include deduction towards donations made to Political Party or Electoral Trust.<\/p>\n\n\n\n<p>This section was added in the Finance Act 2009, with the objective of introducing transparency into electoral funding.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/80ggc\/#Important_Update_on_Donation_Deductions\" >Important Update on Donation Deductions<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/80ggc\/#Who_are_Eligible_to_Claim_80GGC_Deduction\" >Who are Eligible to Claim 80GGC Deduction?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/80ggc\/#Who_Cannot_Claim_Deduction_us_80GGC\" >Who Cannot Claim Deduction u\/s 80GGC?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/80ggc\/#Note\" >Note:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/80ggc\/#How_To_Claim_the_Deduction_Under_Section_80GGC\" >How To Claim the Deduction Under Section 80GGC?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/80ggc\/#Donation_Contribution\" >Donation Contribution<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/80ggc\/#Maximum_Limit\" >Maximum Limit<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/80ggc\/#Note-2\" >Note:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/80ggc\/#Deduction_Limit\" >Deduction Limit<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caclubindia.com\/guide\/80ggc\/#Documents_Required\" >Documents Required<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caclubindia.com\/guide\/80ggc\/#Responding_to_Notice_on_80GGC_Deduction_Claim\" >Responding to Notice on 80GGC Deduction Claim<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caclubindia.com\/guide\/80ggc\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Important_Update_on_Donation_Deductions\"><\/span>Important Update on Donation Deductions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Income Tax Department has issued comprehensive questionnaires to taxpayers those who claimed deduction under Section 80GGC in ITRs.<\/p>\n\n\n\n<p>Taxpayers who claimed this deduction are receiving message to verify their claims and take necessary actions.<\/p>\n\n\n\n<p><strong><strong>Message over 80GGC Deduction<\/strong> &#8211;<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Dear Taxpayer, XXXXXXXXXXX (Pan no: XXXXXXXX) It is observed that you have claimed deduction under section 80GGC of Rs XXXXXXXX in your ITR for A.Y. 2023-24. It is requested that the claim may be verified and mistake, if any, may be rectified by updating the ITR for A.Y. 2023-24 by 31.03.2025.<br><br>Warm regards Income Tax Department.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_are_Eligible_to_Claim_80GGC_Deduction\"><\/span>Who are Eligible to Claim 80GGC Deduction?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Individuals, HUF, Associations of Persons, Body of Individuals, Firms, Artificial judicial person not funded by the government &#8211; who donate to a registered political party or electoral trust.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Who_Cannot_Claim_Deduction_us_80GGC\"><\/span>Who Cannot Claim Deduction u\/s 80GGC?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Companies<\/li>\n\n\n\n<li>Local authorities<\/li>\n\n\n\n<li>Artificial juridical persons funded by the government.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Note\"><\/span>Note: <span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Deduction are not applicable on TDS on an individual&#8217;s salary. Only employees who draw a salary with no other income from business can avail deductions <strong><a href=\"https:\/\/www.caclubindia.com\/articles\/donation-to-political-parties-under-section-80ggc-49247.asp\">u\/s 80GGC<\/a><\/strong> while filing tax return.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"How_To_Claim_the_Deduction_Under_Section_80GGC\"><\/span>How To Claim the Deduction Under Section 80GGC?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>To claim deduction under section 80GGC, taxpayers must file their ITR only in old tax regime as it is not allowed under the new tax regime.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Donation_Contribution\"><\/span>Donation Contribution<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Contribution to political parties must be made through modes of payments such as cheque, demand draft or electronic transfer.<\/p>\n\n\n\n<p>No deduction shall be allowed in respect of any sum contributed in cash.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Maximum_Limit\"><\/span>Maximum Limit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>There is no maximum limit applicable on the contributions made to the political parties u\/s 80GCC of the Income Tax Act.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Note-2\"><\/span>Note:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>The political party who are receiving the donation must be duly registered u\/s 29A of the Representation of People Act 1951.<\/p>\n\n\n\n<p>The electoral trust receiving the donation amount must be duly registered and recognized by the competent authorities.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Deduction_Limit\"><\/span>Deduction Limit<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>100% of the amount contributed can be claimed as deduction under section 80GGC.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Documents_Required\"><\/span>Documents Required<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>To qualify for tax deduction you must have the following documents:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Donation receipts for proof.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The receipt must include details such as PAN, TAN, the political party&#8217;s address, fund registration number, payment method and donor&#8217;s name.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Completion and timely submission of the ITR form.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Responding_to_Notice_on_80GGC_Deduction_Claim\"><\/span>Responding to Notice on 80GGC Deduction Claim<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Many taxpayers receive <strong><a href=\"https:\/\/www.caclubindia.com\/articles\/it-department-sending-sms-for-deductions-claimed-under-section-80ggc-53633.asp\">Income Tax notices &amp; summons u\/s 131(1A) for donations<\/a><\/strong> made to political parties or electoral trusts u\/s 80GGC.<\/p>\n\n\n\n<p>In this situation, taxpayers must furnish the following details for Verification:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Details of the political party\/ electoral trust to whom the donation was made.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>PAN of the political party\/ electoral trust.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>How did you come in contact with the political party\/ electoral trust?<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Name of the contact person in the political party\/ electoral trust.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>What due diligence did you carry out before making donations to the Political Party?<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Whether the political party fights elections from the constituency in which you reside? If yes, kindly provide details regarding the same.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mode of payment for the donation to the political party\/ electoral trust. Kindly provide documentary proof for the same.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The receipt for the donation.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Is the political party registered under Section 29A of the Representation of the People Act, 1951, or an electoral trust approved by the CBDT? If yes, provide the registration details or proof of registration of the political party\/ electoral trust.<\/li>\n<\/ul>\n\n\n\n<p>The IT Department scrutinizes such donations to prevent misuse and ensure genuine transactions and demand detailed documentary proof to verify claims.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1738137897164\"><strong class=\"schema-faq-question\">Who is eligible to claim a deduction u\/s 80GGC?<\/strong> <p class=\"schema-faq-answer\">Only individual taxpayers can claim this deduction. Companies, local authorities, and government-funded entities are not eligible.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1738137912078\"><strong class=\"schema-faq-question\">Can I donate in cash and claim a deduction?<\/strong> <p class=\"schema-faq-answer\">No, donations made in cash are not eligible for deduction u\/s 80GGC.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1738137927110\"><strong class=\"schema-faq-question\">Is there any penalty for claiming a false deduction under 80GGC?<\/strong> <p class=\"schema-faq-answer\">Yes, incorrect deductions may lead to penalties, interest, and even scrutiny by tax authorities.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1738137940774\"><strong class=\"schema-faq-question\">Can salaried employees claim a deduction under Section 80GGC?<\/strong> <p class=\"schema-faq-answer\">Yes, salaried individuals can claim the deduction while filing their Income Tax Return.<\/p> <\/div> <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Section 80GGC is a part of Chapter VI-A of the Income Tax Act, 1961 which include deduction towards donations made [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1430,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1428","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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Companies, local authorities, and government-funded entities are not eligible.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/www.caclubindia.com\/guide\/80ggc\/#faq-question-1738137912078","position":2,"url":"https:\/\/www.caclubindia.com\/guide\/80ggc\/#faq-question-1738137912078","name":"Can I donate in cash and claim a deduction?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"No, donations made in cash are not eligible for deduction u\/s 80GGC.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/www.caclubindia.com\/guide\/80ggc\/#faq-question-1738137927110","position":3,"url":"https:\/\/www.caclubindia.com\/guide\/80ggc\/#faq-question-1738137927110","name":"Is there any penalty for claiming a false deduction under 80GGC?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Yes, incorrect deductions may lead to penalties, interest, and even scrutiny by tax authorities.","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/www.caclubindia.com\/guide\/80ggc\/#faq-question-1738137940774","position":4,"url":"https:\/\/www.caclubindia.com\/guide\/80ggc\/#faq-question-1738137940774","name":"Can salaried employees claim a deduction under Section 80GGC?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Yes, salaried individuals can claim the deduction while filing their Income Tax Return.","inLanguage":"en-US"},"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts\/1428","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/comments?post=1428"}],"version-history":[{"count":6,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts\/1428\/revisions"}],"predecessor-version":[{"id":2601,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/posts\/1428\/revisions\/2601"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/media\/1430"}],"wp:attachment":[{"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/media?parent=1428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/categories?post=1428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caclubindia.com\/guide\/wp-json\/wp\/v2\/tags?post=1428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}