Why expenditure towards advertisement inhen souvenir published by local political party not allowed as deduction? Is it because here political party is "local" and "registered"word is not written

Shubham · 23 Apr 2025

Listen Section 80GGB is for companies , deduction under 80GGC is correct, and i think so u are correct, since it's local that's why not allowed

Priyanshu · 22 Apr 2025

In section 80GGC it is only written that deduction allowed in respect of contribution to political parties, and meaning of contribution is not specified in that section but the same is defined in section 80GG where it is clearly mentioned that publication in the nature of a souvenir, brochure ,tract ,pemphlet all are included (see page no.6.63)

Shubham · 22 Apr 2025

Local word is not a reason

Shubham · 22 Apr 2025

As per section 80GGC advertisement in a brochure of a political party as per section 293A is allowed as deduction, in question there is advertisement in a souvenir that's why it's not allowed