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[Cites 0, Cited by 0] [Section 355] [Entire Act]

Union of India - Subsection

Section 355(a) in The Income Tax Act, 2025

(a)"anonymous donation" means any voluntary contribution referred to in section 2(49)(c), where a person receiving such contribution does not maintain a record of the identity indicating the name and address of the person making such contribution and such other particulars, as may be prescribed;