Assessees must verify anonymous donations u/s 115BBC, providing donor details to satisfy tax authorities. Non-compliance risks penalties.

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....Anonymous donations u/s 115BBC - the onus as well burden of proof is entirely on the assessee to provide to the AO all relevant details as contemplated u/s 115BBC to the satisfaction of the AO as to genuineness of the said donation - the assessee is directed to furnish PAN, addresses and all other relevant details of all the donors before the AO....