Anonymous donations.

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..... y per cent. on the aggregate of anonymous donations received in excess of the higher of the following, namely:— (i) five per cent. of the total donations received by the non-profit organization; or (ii) one lakh rupees; and (b) the amount of income-tax with which the non-profit organisation would have been chargeable had its total income been reduced by the amount of anonymous donations referred t .....

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