§ 136
Chapter VIII — Deductions To Be Made In Computing Total Income
Deduction in respect of contributions given by companies to political parties
Income-tax Act, 2025
Indian companies can claim a tax deduction for contributions made to registered political parties or electoral trusts. The contribution must be made during a tax year and cannot be in cash.
- Eligible recipients include parties registered under the Representation of the People Act, 1951, and electoral trusts.
📜 Official text of the section +
136. (1) An assessee, being an Indian company, shall be allowed a deduction for
the amount contributed by it, 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 (43 of 1951) or an electoral trust.
(2) For the purposes of this section, the term “contribute”, with its grammatical
variations and cognate expressions shall have the same meaning as assigned to it
in section 182 of the Companies Act, 2013 (18 of 2013).
Deduction in respect of contributions given by any person to political parties.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 122Deductions to be made in computing total income§ 123An individual or a Hindu undivided family, shall be allowed a deduction§ 124Section 124§ 125Deduction in respect of contribution to Agnipath Scheme§ 126Government along with interest on both these contributions are held. Deduction in respect of health insurance premia§ 127Section 127