Specified income.

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....ncome Tax year A B C 1. Any anonymous donation received by a registered non-profit organisation (other than a registered non-profit organisation created or established wholly for religious purposes) excluding the anonymous donations up to Rs.1,00,000 or 5% of the such donations received by it during the tax year, whichever is higher. Tax year in which such anonymous donation i....

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....ccumulated income, if it is applied to purposes other than charitable or religious purposes for which it is accumulated or set apart. Tax year in which it is so applied. 7. Any portion of accumulated income, if it ceases to be accumulated or set apart for application to such purposes as specified under section 342(1). Tax year in which it ceases to be so accumulated or set apart. 8.....