TaxTMI 
TaxTMI 
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.
donation box receipts
27 Jul 2011 
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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. (AI Summary)
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. (AI Summary)