Is donating to election fund exempted from tax?

 In India, donations made to registered political parties are eligible for tax exemptions under Section 80GGB of the Income Tax Act. This section allows individuals to claim a 100% tax deduction for donations made to registered political parties. However, the political party receiving the donation must have a PAN (Permanent Account Number) and should have been recognized by the Election Commission of India. Additionally, the donations must be made in either cash or cheque, and not in the form of anonymous donations such as electoral bonds.