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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 specific trusts taxed if over Rs. 1 lakh or 5% of total, at 30% rate.</h1> Anonymous donations to specified trusts and institutions, excluding religious trusts, are taxable if they exceed either Rs. 1 lakh or 5% of the total donations received, whichever is higher. The tax applies only to the amount exceeding this threshold and is charged at a rate of 30%, plus any applicable surcharge and health and education cess.

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