Taxability of donation of charitable trust

In case, the charitable trust having 12A registration, then atleast 85% of the funds to be applied for the purpose of charity for claiming tax exemption.

whether such receipts included in donation received or exempt

Anonymous donation is taxable at the rate of Maximum mariginal rate. other than that, all receipts are exempt in case of charitable trust which has 12A registration subject to the conditions u/s 11 of income tax act.

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