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[Cites 0, Cited by 9] [Section 115BBC] [Entire Act]

Union of India - Subsection

Section 115BBC(2) in The Income Tax Act, 1961

(2)[ The provisions of sub-section (1) shall not apply to any anonymous donation received by-
(a)any trust or institution created or established wholly for religious purposes;
(b)any trust or institution created or established wholly for religious and charitable purposes other than any anonymous donation made with a specific direction that such donation is for any university or other educational institution or any hospital or other medical institution run by such trust or institution.