Are donations to political parties tax-deductible in India?

No, donations made to political parties are not eligible for income tax deductions under Section 80G or any other provision of the Income Tax Act. This position was upheld by the Supreme Court in the case of AIADMK Party v. Chief Commissioner of Income Tax (2019) 416 ITR 647 (SC). The court ruled that political parties are not charities or institutions established for charitable purposes, and hence donations to them cannot be granted tax exemption. Finance Act 2025 has not made any changes to this position.