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[Cites 0, Cited by 24] [Section 115BBC] [Entire Act]

Union of India - Subsection

Section 115BBC(3) in The Income Tax Act, 1961

(3)For the purposes of this section, "anonymous donation" means any voluntary contribution referred to in sub-clause (iia) of clause (24) of section 2, 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.] [Inserted by Act 21 of 2006, Section 22 (w.e.f. 1.4.2007).]