Income Tax Act, 2025
Section 9: Ins. by Act 33 of 2009, s. 34 (w.e.f. 12010).
9. Ins. by Act 33 of 2009, s. 34 (w.e.f. 12010).
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1[Provided that no deduction shall be allowed under this section in respect of any sum contributed
by way of cash.]
Explanation.—For the removal of doubts, it is hereby declared that for the purposes of this
section, the word “contribute”, with its grammatical variation, has the meaning assigned to it under
section 293A of the Companies Act, 1956 (1 of 1956).]
80GGC. Deduction in respect of contributions given by any person to political parties.—In
computing the total income of an assessee, being any person, except local authority and every artificial
juridical person wholly or partly funded by the Government, there shall be deducted any amount of
contribution made by him, in the previous year, to a political party or an electoral trust:
2[Provided that no deduction shall be allowed under this section in respect of any sum contributed
by way of cash.]
Explanation.—For the purposes of sections 80GGB and 80GGC, “political party”
means a political party registered under section 29A of the Representation of the People
Act, 1951 (43 of 1951).]
C.—Deductions in respect of certain incomes
80H. [Deduction in case of new industrial undertakings employing displaced persons,
etc.]—Omitted by the Taxation Laws (Amendment) Act, 1975, s. 20 (w.e.f. 11976).
3[80HH. Deduction in respect of profits and gains from newly established industrial
undertakings or hotel business in backward areas.—Where the gross total income of an assessee
includes any profits and gains derived from an industrial undertaking, or the business of a hotel, to which
this section applies, there shall, in accordance with and subject to the provisions of this section, be
allowed, in computing the total income of the assessee, a deduction from such profits and gains of an
amount equal to twenty per cent thereof.
(2) This section applies to any industrial undertaking which fulfils all the following conditions,
namely:—
(i) it has begun or begins to manufacture or produce articles after the 31st day of December, 1970
4[but before the 1st day of April, 1990], in any backward area;
(ii) it is not formed by the splitting up, or the reconstruction, of a business already in existence in
any backward area :
Provided that this condition shall not apply in respect of any industrial undertaking which is
formed as a result of the re-establishment, reconstruction or revival by the assessee of the business of
any such industrial undertaking as is referred to in section 33B, in the circumstances and within the
period specified in that section;
Act, 1975, s. 20 (w.e.f. 11976).
3[80HH. Deduction in respect of profits and gains from newly established industrial
undertakings or hotel business in backward areas.—Where the gross total income of an assessee
includes any profits and gains derived from an industrial undertaking, or the business of a hotel, to which
this section applies, there shall, in accordance with and subject to the provisions of this section, be
allowed, in computing the total income of the assessee, a deduction from such profits and gains of an
amount equal to twenty per cent thereof.
This section applies to any industrial undertaking which fulfils all the following conditions,
namely:—
it has begun or begins to manufacture or produce articles after the 31st day of December, 1970
4[but before the 1st day of April, 1990], in any backward area;
it is not formed by the splitting up, or the reconstruction, of a business already in existence in
any backward area :
Provided that this condition shall not apply in respect of any industrial undertaking which is
formed as a result of the re-establishment, reconstruction or revival by the assessee of the business of
any such industrial undertaking as is referred to in section 33B, in the circumstances and within the
period specified in that section;