Trusts Must Keep Accurate Donor Records to Qualify for Exemptions u/s 11(1)(d) and Avoid Taxation u/s 115BBC.

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....Exemption u/s.11(1)(d) - Assessment of trust - corpus donations - anonymous donations and taxing the same u/s.115BBC - Going with the prescription of section 115BBC r.w.s.11(1)(d), only such corpus donations fall for consideration u/s 115BBC for which the assessee did not maintain and furnish address of the donors to the AO through the list. - AT....