If the amount donated exceeds 10% of the adjusted gross total income, then the amount over such 10% shall not be eligible for deduction
The only other Indian on the list is Azim Premji of Wipro, who has virtually given his entire fortune of $22 billion for philanthropic causes
Any donation received in the form of 'financial help' would be added to the total income of the recipient and taxed as per the current income tax slab