donation box receipts

[satbir singhwahi]

Registered society is running a charitable hospital, the donation boxes are placed at various shops in the town. The receipts are issued in the name and address of the shop, of the  amount collected from the donation boxes placed at their shop. Whether section 115BBC  can threat this donation as anonymous ? Then What to Do.

[CAGOPALJI AGRAWAL]

You may keep the receipt book at each shop. Such donation upto Rs. 1 lac or 5% of total donation (whichever is higher) are free from the taxing provision.

AI Summary

Anonymous donation rules: maintaining site receipt books preserves non anonymous status and keeps small collections exempt from tax. Whether donations from donation boxes placed at shops are treated as anonymous under section 115BBC depends on donor identification and receipt documentation. Keeping a receipt book at each shop and issuing receipts in the name and address of the shopkeeper for amounts collected attributes the donations and preserves non anonymous treatment. Small amounts collected through such boxes fall within statutory exemption thresholds and are not subject to the punitive taxing provision when proper receipts are maintained.