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Anonymous donations.

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Full Text of the Document

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....here the total income of a non-profit organisation includes any anonymous donation, the income-tax payable shall be the aggregate of— (a) the amount of income-tax calculated at the rate of thirty ....

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Full Text of the Document

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....rred to in clause (a). (2) The provisions of sub-section (1) shall apply notwithstanding that the anonymous donation has been made with a specific direction that it shall form part of the corpus of ....

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