Schedule 80GGC – Details of contributions made to political parties AY 2026-27

Schedule 80GGC – Details of contributions made to political parties AY 2026-27

Schedule 80GGC of the Income Tax Return is used to claim a deduction for contributions made to political parties or electoral trusts under Section 80GGC.

This schedule requires the taxpayer to enter the date of the contribution and the amount contributed, specifying how much was paid in cash and how much was paid through other modes such as cheque, UPI, NEFT, or RTGS. It also asks for details like the transaction reference number and the IFSC code of the bank through which the payment was made.

Importantly, only contributions made by modes other than cash are eligible for deduction under this section, as cash contributions are not allowed.

Section 80GGC of Income-tax Act, 1961

Any assessee (other than a local authority or an artificial juridical person funded by the Government) contributing to a registered political party or an electoral trust is eligible for deduction under Section 80GGC. The entire amount contributed is deductible, provided the contribution is not made in cash. Payments made towards advertisements, souvenirs, or similar publications of political parties are specifically disallowed under Section 37(2B).

This deduction is not available to local authorities, Government-funded artificial juridical persons, or companies already claiming deduction under Section 80GGB. Further, assessees opting for the alternative tax regimes under Sections 115BAC, 115BAD, or 115BAE cannot avail this benefit.

This schedule applies to ITR-1 to ITR-6