Income Tax Act, 2025
Section 5: Ins. by Act 49 of 1991, s. 27 (w.e.f. 11992).
5. Ins. by Act 49 of 1991, s. 27 (w.e.f. 11992).
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(b) the notification notifying the eligible project or scheme referred to in section 3535AC carried
out by the public sector company, or local authority or association or institution has been withdrawn.]
Explanation 1[2].—For the purposes of this clause, the expressions “National Committee” and
“eligible project or scheme” shall have the meanings respectively assigned to them in the Explanation to
section 35AC;]
2[(c) 3[any sum paid by the assessee in any previous year ending on or before the 31st day of
March, 2002] to an association or institution, which has as its object the undertaking of any
programme of conservation of natural resources 4[or of afforestation], to be used for carrying out any
programme of conservation of natural resources 4[or of afforestation] approved for the purposes of
section 35CCB:
Provided that the association or institution is for the time being approved for the purposes of subsection (2) of section 35CCB;]
4[(cc) any sum paid by the assessee in any previous year ending on or before the 31st day of
March, 2002 to such fund for afforestation as is notified by the Central Government under clause (b)
of sub-section (1) of section 35CCB;]
5[(d) any sum paid by the assessee in the previous year to a rural development fund set up and
notified by the Central Government for the purposes of clause (c) of sub-section (1) of section
35CCA;]
6[(e) any sum paid by the assessee in the previous year to the National Urban Poverty Eradication
Fund set up and notified by the Central Government for the purposes of clause (d) of sub-section (1)
of section 35CCA.]
7[(2A) No deduction shall be allowed under this section in respect of any sum exceeding ten thousand
rupees unless such sum is paid by any mode other than cash.]
(3) Notwithstanding anything contained in sub-section (1), no deduction under this section shall be
allowed in the case of an assessee whose gross total income includes income which is chargeable under
the head “Profits and gains of business or profession”.
(4) Where a deduction under this section is claimed and allowed for any assessment year in respect of
any payments of the nature specified in sub-section (2), deduction shall not be allowed in respect of such
payments under any other provision of this Act for the same or any other assessment year.]
8[80GGB. Deduction in respect of contributions given by companies to political parties.—In
computing the total income of an assessee, being an Indian company, there shall be deducted any sum
contributed by it, in the previous year to any political party 9[or an electoral trust]:
1. Explanation renumbered as Explanation 2 thereof by Act 29 of 2006, s. 11 (w.e.f. 12006).
the notification notifying the eligible project or scheme referred to in section 3535AC carried
out by the public sector company, or local authority or association or institution has been withdrawn.]
Explanation 1[2].—For the purposes of this clause, the expressions “National Committee” and
“eligible project or scheme” shall have the meanings respectively assigned to them in the Explanation to
section 35AC;]
2[
3[any sum paid by the assessee in any previous year ending on or before the 31st day of
March, 2002] to an association or institution, which has as its object the undertaking of any
programme of conservation of natural resources 4[or of afforestation], to be used for carrying out any
programme of conservation of natural resources 4[or of afforestation] approved for the purposes of
section 35CCB:
Provided that the association or institution is for the time being approved for the purposes of subsection
of section 35CCB;]
4[
any sum paid by the assessee in any previous year ending on or before the 31st day of
March, 2002 to such fund for afforestation as is notified by the Central Government under clause
of sub-section
of section 35CCB;]
5[
any sum paid by the assessee in the previous year to a rural development fund set up and
notified by the Central Government for the purposes of clause
of sub-section
of section
35CCA;]
6[
any sum paid by the assessee in the previous year to the National Urban Poverty Eradication
Fund set up and notified by the Central Government for the purposes of clause
of sub-section
of section 35CCA.]
7[
No deduction shall be allowed under this section in respect of any sum exceeding ten thousand
rupees unless such sum is paid by any mode other than cash.]
Notwithstanding anything contained in sub-section
Where a deduction under this section is claimed and allowed for any assessment year in respect of
any payments of the nature specified in sub-section