Income-tax Act, 1961
Section - 115BBC - Anonymous donations to be taxed in certain cases
Anonymous donations to be taxed in certain cases.115BBC. (1) Where the total income of an assessee, being a person in receipt of income on behalf of any university or other educational institution referred to in sub-clause (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 shall be the aggregate of-
| (i) | - | the amount of income-tax calculated at the rate of thirty per cent on the aggregate of anonymous donations received in excess of the higher of the following, namely:- |
| (A) | - | five per cent of the total donations received by the assessee; or |
| (B) | - | Google Play store
22 September 2026
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