Section mapping · Deduction in respect of contributions given by any person to political parties
Section 80GGC (ITA 1961) → 137 + 136 (ITA 2025)
Section 80GGC of the Income-tax Act, 1961 corresponds to sections 137 + 136 of the Income-tax Act, 2025, per the official CBDT comparison utility.
Mapping type: splitConfidence: Official CBDTAs of: 2026-08-09
| ITA 1961 | ITA 2025 |
|---|---|
| 80GGC Deduction in respect of contributions given by any person to political parties | 137 Deduction in respect of contributions given by any person to political parties |
| 136 Deduction in respect of contributions given by companies to political parties |
This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.
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