Anonymous donations are voluntary contributions lacking donor identity records, including the contributor's name, address, and prescribed particulars under income-tax law.

Anonymous donations are voluntary contributions for which the recipient does not maintain donor identity records containing the contributor's name, address, and other prescribed particulars. For non-profit organisations under Part B of the Income-tax Act, 2025, the expression is defined under section 355. The Income-tax Act, 1961 defines it under section 115BBC by reference to voluntary contributions included in income, with the same essential record-maintenance requirement.

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