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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Anonymous Donations to Trusts Taxed at 30% Under Sections 13(7) & 115BBC; Exemptions for Religious-Only Trusts</h1> The income tax on anonymous donations for trusts or institutions is governed by Sections 13(7) and 115BBC. A 30% tax applies to anonymous donations exceeding the higher of 5% of total donations or 1,00,000. Donations to religious-only trusts are exempt from this tax, but those to religious and charitable trusts are taxable if directed towards educational or medical institutions. Charitable-only trusts must pay the tax on anonymous donations. Donations not subject to Section 115BBC are taxed under normal provisions and considered under Sections 11 and 12, while those taxable under Section 115BBC do not qualify for these exemptions.

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