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Tax Planning through Investments. DEDUCTIONS AVAILABLE TO OTHERS. SECTION 80GGB. DEDUCTION IN RESPECT OF CONTRIBUTIONS GIVEN BY COMPANIES TO POLITICAL PARTIES. (A). TAXPAYER CATEGORY- SECTION 80GGGC. This exemption is available to taxpayers , being Indian company.

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tax planning through investments

Tax Planning through Investments

DEDUCTIONS AVAILABLE

TO OTHERS

CA. Rajat Mohan

B.Com(H),ACA, ACS, DISA

slide2

SECTION 80GGB

DEDUCTION IN RESPECT OF CONTRIBUTIONS GIVEN BY COMPANIES TO POLITICAL PARTIES

MOHAN AGGARWAL & ASSOCIATES Chartered Accountants

slide3

(A).TAXPAYER CATEGORY- SECTION 80GGGC

  • This exemption is available totaxpayers, being Indian company

MOHAN AGGARWAL & ASSOCIATES Chartered Accountants

slide4

(B).CONDITIONS - SECTION 115 F

(a) Any sum contributed in the previous year.

(b) Amount is paid to any political party or an electoral trust.

MOHAN AGGARWAL & ASSOCIATES Chartered Accountants

slide5

(C).AMOUNT OF DEDUCTION- SECTION 115F

Amount paid as contribution.

MOHAN AGGARWAL & ASSOCIATES Chartered Accountants

slide6

SECTION 80GGC

DEDUCTIONIN RESPECT

OF CONTRIBUTIONS GIVEN

BY ANY PERSON

TO POLITICAL PARTIES.

MOHAN AGGARWAL & ASSOCIATES Chartered Accountants

slide7

(A). TAXPAYER CATEGORY - SECTION 80GGC

This deduction is available to any taxpayer, except local authority and every artificial juridical person wholly or partly funded by the Government

MOHAN AGGARWAL & ASSOCIATES Chartered Accountants

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(B). CONDITIONS

  • Any sum contributed in the previous year.

(b) Amount is paid to any political party or an electoral trust.

(c)Dual benefit to member AOP/BOI not allowed criteria — Where , benefit of this deduction is given to an association of persons or a body of individuals, no deduction under this section shall again be allowed to member of the association of persons or body of individuals in relation to the share of such member.

MOHAN AGGARWAL & ASSOCIATES Chartered Accountants

slide9

(C). AMOUNT OF DEDUCTION

Amount paid as contribution.

MOHAN AGGARWAL & ASSOCIATES Chartered Accountants

thank you
THANKYOU

Your comments and suggestions are of utmost importance and are always welcomed.

CA. Rajat Mohan

B.Com(H), ACA, ACS, DISA

MOHAN AGGARWAL & ASSOCIATES

Chartered Accountants

Head Office

F-31 D.B. Gupta Market, Karol Bagh, New Delhi-110005

Office Phone: 011-23672609 / 23535809

Branch Office

18A, IInd Floor, North Avenue Road, West Punjabi Bagh, New Delhi-110026

office Phone: 011-4732696/97

Website: www.delhicamohan.com

E-mail: [email protected]

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