https://www.taxtmi.com/manuals?id=4749 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. en-us Wed, 04 Sep 2024 17:23:00 +0530 Thu, 10 Sep 2026 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4749 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. Manuals Income Tax Wed, 04 Sep 2024 17:23:00 +0530 https://www.taxtmi.com/manuals?id=4749