CHAPTER VIII
DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME
Deduction in respect of contributions given by any person to political parties.
137. An assessee, (other than a local authority and an artificial juridical person wholly or partly funded by the Government), shall be allowed a deduction for the amount contributed by him, other than by way of cash, during a tax year to a political party registered under section 29A of the Representation of the People Act, 1951, or an electoral trust.