Section 80GGC Calculator
Donating to a registered political party or electoral trust? See your eligible deduction, tax saved and the real net cost — live, as you type.
- Free — no sign-up
- Instant, on-screen results
- Built by our CA · CS team
- Rules cited on the page
Enter your figures — the result on the right updates as you type.
Deduction & tax-saving breakdown
Claim 80GGC correctly & get your ITR filed by a CA
We verify the party is registered, keep your paper trail audit-proof and file your return accurately.
Disclaimer: Indicative estimate for resident individuals under the old regime. Actual benefit depends on your slab, cess and total income. Section 80GGC claims are under increased scrutiny — donate genuinely to a party registered u/s 29A of the RP Act and keep the receipt.
Section 80GGC — at a glance
Section 80GGC lets a resident individual claim a 100% deduction for contributions made to a registered political party or an electoral trust. There is no fixed monetary cap, but the deduction cannot exceed your total income, must be paid by a non-cash mode, and is available only under the old tax regime.
80GGC vs 80GGB — who claims what
The two sections cover political contributions by different taxpayers. Both allow a 100% deduction, disallow cash, and require the party to be registered — the only difference is the type of donor.
| Who can claim | Any taxpayer except companies |
| Deduction | 100% |
| Cash allowed | No |
| Cap | Limited to total income |
| Who can claim | Indian companies |
| Deduction | 100% |
| Cash allowed | No |
| Cap | No fixed monetary cap |
Worked example
A resident individual in the 30% slab donates ₹50,000 to a registered political party by cheque, with a total income of ₹10,00,000. Compare that against paying the same amount in cash.
Key terms explained
Registered political party
A party registered under Section 29A of the Representation of the People Act, 1951. Donations to unregistered outfits or independent candidates do not qualify for 80GGC.
Electoral trust
A trust approved by the CBDT that pools donations and distributes them to political parties. Contributions to a notified electoral trust also qualify under 80GGC.
Non-cash requirement
The donation must be paid by cheque, demand draft, UPI, card or bank transfer. Any part paid in cash gets no deduction — this is the single most common reason a claim is denied.
Scrutiny & genuineness
The tax department has been reopening bogus 80GGC claims and issuing notices. Only claim what you genuinely donated and keep the party's receipt and your bank statement.
Questions people ask
Short answers on Section 80GGC Political Donation. Tap a question to open it.
01What does section 80GGC allow?
A deduction of 100% of a contribution made by an individual to a registered political party or to an electoral trust. There is no upper limit in the section itself, though the deduction cannot exceed gross total income.
02Can the donation be in cash?
No. Contributions in cash do not qualify at all under section 80GGC. Payment must be by cheque, bank transfer, card or another banking channel.
03Which recipients qualify?
A political party registered under section 29A of the Representation of the People Act, 1951, or an electoral trust approved by the CBDT. Contributions to any other body do not qualify.
04Is this deduction scrutinised?
Yes, closely. The department has issued large numbers of notices on political donation claims, and taxpayers are expected to produce the receipt, proof of banking payment and evidence that the party is registered.
05What is the equivalent for companies?
Section 80GGB, which allows a similar deduction to an Indian company for non-cash contributions to a registered political party or electoral trust, subject to the disclosure requirements of the Companies Act.
More Income Tax & TDS tools
Picked from the same shelf. Every tool is free and runs in your browser.
Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.