No limit on deduction for money paid to a Political Party

Under section 80GGC deduction is allowed to Individuals (other than a company) for donations made to a political party or an electoral trust. You can claim a deduction for any amount that you have contributed, there is no limit specified. The only condition is the amount should not have been paid in cash. The political party should be registered under section 29A of the representation of the People Act, 1951.
If you are an Indian company, deduction is allowed for a ‘contribution’ made to a political party under section 80GGB. There is no limit on the amount. Just like for individuals, the payment should not have been made in cash by the company.Contribution here includes expenditure for advertisement in any brochure or pamphlet published by a political party, so companies can claim these expenses as deduction under section 80GGB.
While companies can claim deduction for money paid for advertisements as well as donations to a political party, no deduction is allowed to individuals for payment for advertisement.