Section 137
Section 137: deduction for contributions to a political party (other than by a company)
Section 137 is the Income-tax Act, 2025's version of the deduction long known as "80GGC" - the counterpart to Section 136, covering political contributions made by any assessee other than a company, such as an individual.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
What Section 137 allows
Any assessee - other than a local authority, or an artificial juridical person wholly or partly funded by the Government - can deduct the amount they contribute, other than by way of cash, during a tax year to a political party registered under Section 29A of the Representation of the People Act, 1951, or to an electoral trust.
Frequently asked questions
Can I deduct a cash donation to a political party under Section 137?
No - only contributions made other than by cash qualify for the deduction.
Is this the same as "80GGC"?
Yes - the same deduction for political contributions by individuals and other non-company assessees, now numbered Section 137.
Who is specifically excluded from claiming this deduction?
A local authority, and an artificial juridical person that is wholly or partly funded by the Government, cannot claim a deduction under Section 137.
Related sections
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Check your Section 137 deduction with our tax teamLast updated 9 September 2026