Amendment of section 115BBC

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....er cent of the aggregate of anonymous donation, as exceeds five per cent. of the total income of the assessee or an amount of rupees one lakh, whichever is higher; and"; (b) for clause (ii), the following clause shall be substituted, namely:— "(ii) the amount of income-tax with which the assessee would have been chargeable had his total income been reduced by the amount of income subject t....

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....hall be the aggregate of the amount of income tax calculated on the income by way of any anonymous donation, at the rate of thirty per cent. and the amount of income-tax with which the assessee would have been chargeable had his total income been reduced by the amount of anonymous donation.  It is proposed to amend clause (i) of sub-section (1) of the said section so as to provide that anonym....