Anonymous donations u/s 115bbc

Rohit Kumbhoje (6 Points)

10 August 2020  
as per sect 115bbc anonymous donations received in excess of the higher of (i) 5% of total donations or
(ii) Rs. 100000/- .
as per sect 13(7), exemptions u/s 11,12, 10(23C) not available to such anonymous donations.
my query is, whether anonymous donations to the extent not taxable u/s 115bbc as calculated above, eligible for 15% deduction for accumulation u/s 11?