Section 137 of the Income-tax Act, 2025 is related with which one of the following?

Section 137 of the Income-tax Act, 2025 (formerly section 80GGC of the 1961 Act) allows an assessee, other than a local authority and an artificial juridical person wholly or partly funded by the Government, a deduction for any amount contributed, other than in cash, during the tax year to a political party registered under section 29A of the Representation of the People Act, 1951 or to an electoral trust. Contributions by Indian companies are covered separately by section 136, deduction for rent paid by section 134, and donations for scientific research or rural development by section 135, so the other options are wrong.