A registered non-profit organisation established wholly for charitable educational purposes receives ₹30 lakh of donations in tax year 2026–27, including ₹8 lakh of anonymous donations. How much of…

Item 1 of the Table in section 337 of the Income-tax Act, 2025 treats anonymous donations as specified income except up to ₹1,00,000 or 5% of total donations, whichever is higher. Five per cent of ₹30 lakh is ₹1,50,000, so ₹6,50,000 of the ₹8 lakh is specified income. Only organisations wholly religious, or charitable and religious, are outside the rule, so a purely charitable body cannot claim nil.