Political Donation Exposed 🚨 Section 80GGB and 80GGC of the Income-tax Act, 1961 mainly deals with donations and contributions made by an individual taxpayer and Indian Companies towards political parties. The electoral bonds made by individuals or entities were tax-exempt under Section 80GG and Section 80GGB under the Income Tax Act, 1961. Political parties could accept the donations as per the provisions of Section 13A of the Income Tax Act. Both individuals and companies can claim deduction
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