Amendment of section 115BBC

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..... f the aggregate of anonymous donation, as exceeds five per cent. of the total income of the assessee or an amount of rupees one lakh, whichever is higher; and"; (b) for clause (ii), the following clause shall be substituted, namely:— "(ii) the amount of income-tax with which the assessee would have been chargeable had his total income been reduced by the amount of income subject to tax under c .....

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..... aggregate of the amount of income tax calculated on the income by way of any anonymous donation, at the rate of thirty per cent. and the amount of income-tax with which the assessee would have been chargeable had his total income been reduced by the amount of anonymous donation. It is proposed to amend clause (i) of sub-section (1) of the said section so as to provide that anonymous donations, to .....

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