Please read SBP donation policy here.
All contributions to the party are eligible for exemption from tax under sections 80GGB & 80GGC of the Income Tax Act.
To avail of the 80GGC tax exemption the payment must have been received through cheque, demand draft or internet banking.
Cash payments or donations in kind are not entitled to any tax benefit. Donors who contribute more than Rs.20,000 to the party in a financial year are required to provide the party with their PAN number.