Section mapper · Deductions you claim
Section 80GGC of the Income-tax Act, 1961 is now
section 137 of the Income-tax Act, 2025
Donations to a political party or electoral trust.
- Was
s.80GGC, Income-tax Act, 1961 (repealed)- Is now
s.137, Income-tax Act, 2025- In force from
What changed
Renumbered only. Companies claim under section 136 instead.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.80G → s.133 — Donations to charities and relief funds