Circular No. 11/2008 — Anonymous donations — scope and exceptions
Date: 2008-12-19 Status: ACTIVE Category: Charitable Trusts / NGOs Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
Clarifies scope of tax on anonymous donations received by trusts. Specifies exceptions for religious trusts, small donations, and donations received during religious ceremonies.
Key Directions
- Anonymous donations taxable at maximum marginal rate under section 115BBC.
- Exception for religious trusts: donations for religious purposes exempt.
- Donations below Rs. 5,000 aggregated at an event not treated as anonymous.
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| 115BBC | — | Needs Review |
Cross-References
Act Sections
Related Circulars
- None identified
Key Case Law (Circular Supremacy)
- To be populated — cases where this circular was cited/applied
Full Text
Full text to be added — see raw/circulars/ for PDF when available
Source
- Official: incometaxindia.gov.in/circulars