Tax on Anonymous Donation - Section 13(7) & 115BBC

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....e tax calculated at the rate of 30% on the anonymous donations received in excess of the higher of the following amounts, namely: A. 5% of the total donations received by the assessee or B. 1,00,000 and (ii) the amount of income tax with which the assessee would have been chargeable had his total income been reduced by amount referred to in (i) above on which 30% tax has been computed. "Anonym....