An Individual Taxpayer including NRI, Hindu Undivided Family, Association of Person, Body of Individuals, Partnership Firms, Foreign Company or Artificial Juridical Person(which is not be funded by Government) can claim the deduction under Chapter VI-A of any amount that is contributed/donated through a bank to a Political Party or Electoral Trust. Note: Local Authority or Artificial Juridical Person funded partly or wholly by Government cannot claim deduction u/s 80GGC.