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Income Tax - Highlights / Catch Notes

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Exemption u/s 11 - taxability of anonymous donation u/s 115BBC - ...

Case Laws     Income Tax

May 18, 2019

Exemption u/s 11 - taxability of anonymous donation u/s 115BBC - CBDT not yet prescribed particulars which is required to be maintained by the assessee trust - it is apparent that at present the simple requirement is maintaining the name and address of the donors which assessee maintained with other particulars - donation received by the assessee do not falls into the definition of anonymous donation

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