Section 10 in The Income Tax Act, 1961
10. Incomes not included in total income
made; (b) does not apply such corpus for making contribution or donation to any person; (c) maintains such corpus as separately identifiable; and (d) invests
Notwithstanding anything contained in section 11, any amount of donation received by the trust or institution in terms of clause (d) of sub-section
previous year of the person in receipt thereof, any anonymous donation referred to in section 115BBC on which tax is payable in accordance with ... such expenditure is not in the form of any contribution or donation to any person. Explanation.—For the purposes of determining the amount of expenditure
Income Tax Act, 1961
80G. Deduction in respect of donations to certain funds, charitable institutions, etc.
- [(1) In computing the total income of an assessee ... sums paid by the assessee in the previous year as donations to- (i) the National Defence Fund set up by the Central Government
xivb) [ as tuition fees (excluding any payment towards any development fees or donation or payment of similar nature), whether at the time of admission
prescribed; (ii) furnishes to the donor, a certificate specifying the amount of donation in such manner, containing such particulars and within such time from
established within the territory of- (b) "capitation fee" means any kind of donation or contribution or payment other than the fee notified by the school
Government
Trust and that he extended favours to those who made
donations to the said trusts. In all the trusts, except the
Indira Gandhi Pratibha ... consideration before
the Government and pressure was brought about to make the
donations promising consideration of such grievances,
possibly by way of recipro-city, there
xvii) as tuition fees (excluding any payment towards any development fees or donation or payment of similar nature), whether at the time of admission