Corpus donations correctly identified, invested only in Section 11(5) specified modes, and the closing corpus balance actually computed — not left as a number nobody reconciled.
Entity: ___ · PAN: ___ · Year ended: ___
Corpus donations are a distinct category under Sec 11(1)(d) — voluntary contributions received with a specific written direction that they form part of the trust's corpus are not treated as income at all (subject to certain conditions post the Finance Act 2021 amendments), unlike general donations which count towards the 85% application test. This checklist tests correct identification, investment, and continuity of the corpus.
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