Section 80GGC (2026): 100% Tax Deduction on Political Party Donations, Limits & How to Claim
Section 80GGC lets you deduct the full amount you donate to a registered political party or electoral trust — 100% of the donation, with no upper cap. The payment must be made by cheque, bank transfer, UPI or card; cash gets no deduction. The benefit works only under the old tax regime.