— Nexus · the AI research workspace for CA firms
— official CBDT correspondence
Section 136 — Deduction in respect of contributions given by companies to political parties: its source in the Income-tax Act, 1961
Section 136 (Deduction in respect of contributions given by companies to political parties) of the Income-tax Act, 2025 consolidates Section 80GGB and Section 80GGC of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 80GGB — Deduction in respect of contributions given by companies to political parties
- Section 80GGC — Deduction in respect of contributions given by any person to political parties
read both texts · §80GGB (1961) vs §136 (2025)
loading…
loading…
Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
— built by nexus
Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.