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    <title>Amendment of section 115BBC</title>
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    <description>Amendment provides that, from 1 April 2010, only the portion of aggregate anonymous donations exceeding five per cent of total income or rupees one lakh, whichever is higher, shall be taken into account and taxed at the special rate; the aggregate tax remains the tax on that treated portion plus the tax the assessee would pay if total income were reduced by the amount so treated.</description>
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