Search Sections
Search by section number, topic, keyword, or common term. Each result shows the old-to-new mapping, practical impact and whether that record has been source-checked.
1 provision found
Source-check status is shown on each result
This is only a renumbering — Section 80GGC of ITA 1961 is now Section 137 of ITA 2025. The legal position is unchanged. Existing judicial precedents continue to apply. No action required beyond updating section references in filings from AY 2026-27 onwards.
Section 80GGC: Deduction for contributions by any person to political parties — full amount deductible (except cash).
Section 137: Deduction in respect of contributions given by any person to political parties.
Renumbered from 80GGC to 137. No change.
Only renumbering; substantive law unchanged. Existing judicial precedents continue to apply.