Anonymous donations to be taxed in certain cases

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..... e (iiiad) or sub-clause (vi) or any hospital or other institution referred to in sub-clause (iiiae) or sub-clause (via) or any fund or institution referred to in sub-clause (iv) or any trust or institution referred to in sub-clause (v) of clause (23C) of section 10 or any trust or institution referred to in section 11, includes any income by way of any anonymous donation, the income-tax payable s .....

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..... tution created or established wholly for religious and charitable purposes other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution. (3) For the purposes of this section, anonymous donation means any voluntary contribution referred to .....

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..... ced by the amount of income referred to in clause (i). 4. Substituted vide THE FINANCE (No. 2) ACT, 2014 w.e.f. 1st day of April, 2015 , before it was read as, 3 [ (ii) the amount of income-tax with which the assessee would have been chargeable had his total income been reduced by the aggregate of anonymous donations received. ] - - statute, statutory provisions legislation, law, .....

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