Section 115BBC

  • Income Tax

Donations were not anonymous as receiver maintained name & address of doners

Donations can not be said anonymous u/s 115BBC as receiver of donation has to maintain identity of the donors to…

10 months ago
  • Income Tax

Section 115BBC is silent unlike section 68 which casts obligation on assessee to explain amount credited to the satisfaction of AO

Section 115BBC is silent unlike section 68 which casts obligation on assessee to explain amount credited to the satisfaction of…

3 years ago
  • Income Tax

When details are maintained donations cannot be called anonymous u/s 115BBC

When details are maintained donations cannot be called anonymous u/s 115BBC merely for notices u/s 133(6) returned unserved ABCAUS Case…

5 years ago
  • Income Tax

Anonymous donations received by religious and charitable trust not taxable

Anonymous donations received by religious and charitable trust not taxable u/s 115BBC when no university/educational institutions was run by the…

5 years ago
  • Income Tax

Anonymous donation received by trust running Gaushala not taxable u/s 115BBC

Anonymous donation received by trust running Gaushala not taxable u/s 115BBC, it being a religious activity covered under the exception…

5 years ago