https://www.taxtmi.com/highlights?id=102747 Anonymous donations received by a trust registered under section 12A and claiming exemption under section 11 are specifically governed by section 115BBC. As section 115BBC does not require records establishing anonymous donors' identity, name or address, absence of those particulars cannot justify treating such donations as unexplained cash credits under section 68. The donations are taxable at the prescribed rate under section 115BBC rather than being added as unexplained cash credits. en-us Mon, 17 Aug 2026 12:28:07 +0530 Mon, 17 Aug 2026 12:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102747 Anonymous donations received by a trust registered under section 12A and claiming exemption under section 11 are specifically governed by section 115BBC. As section 115BBC does not require records establishing anonymous donors' identity, name or address, absence of those particulars cannot justify treating such donations as unexplained cash credits under section 68. The donations are taxable at the prescribed rate under section 115BBC rather than being added as unexplained cash credits. Highlights Income Tax Mon, 17 Aug 2026 12:28:07 +0530 https://www.taxtmi.com/highlights?id=102747