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    <title>Insertion of new section 115BBC</title>
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    <description>Where an assessee&#039;s total income includes any anonymous donation received on behalf of specified educational, medical or charitable institutions, tax is computed as the sum of tax on the anonymous donation at a special higher rate and the tax that would be payable on the assessee&#039;s total income after reducing it by the anonymous donation; anonymous donations are voluntary contributions for which the recipient fails to maintain prescribed donor identity records.</description>
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      <description>Where an assessee&#039;s total income includes any anonymous donation received on behalf of specified educational, medical or charitable institutions, tax is computed as the sum of tax on the anonymous donation at a special higher rate and the tax that would be payable on the assessee&#039;s total income after reducing it by the anonymous donation; anonymous donations are voluntary contributions for which the recipient fails to maintain prescribed donor identity records.</description>
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