Donation to political party

u/s.80GGC -Deduction of any sum contributed in the previous year by any person to a political party or an electoral trust is eligible for deduction if paid other than cash

 "Person" includes—

1. An individual,
2. A Hindu Undivided Family,
3. A Company,
4. A Firm,
5. An Association of Persons or a Body of Individuals, whether incorporated or not,
6. A Local Authority, and
7. Every artificial juridical person