SEO Sai Gr. Hosp.
196324 Points
Joined July 2016
There deductions under section 80G not available, but section 269ST attracts.
Secondly, The Trust has to keep record of persons when receiving voluntary contribution in trusts or other charitable institutions (other than religious institutions) such as name, address, PAN otherwise it can be taxed at Maximum marginal rate as anonymous donations as per Section 115BBC of the Income Tax Act’1961.