Anonymous Donations & Tax on Anonymous Donation - Section 13(7) & 115BBC

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..... on and does not maintain a record of the identity indicating the name and address of the person making such contribution and such other particulars as may be prescribed. Where the total income of a trust, includes any income by way of any anonymous donation, the income-tax payable shall be:- (i) the amount of income tax calculated at the rate of 30% on the anonymous donations received in .....

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..... re received by any trust/ institutions established wholly for religious and charitable purposes. However such donations shall be taxable under section 115BBC if the anonymous donation is made with specific direction that such donation is for any university/ school/ educational institutional/ hospital/ medical institution run by such trust. Anonymous donations received by a trust wholly .....

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