TMI BlogCSR Expenses Non-Deductible: Explanation 2 Added to Income Tax Act Section 37(1) from April 1, 2015.Disallowance of Corporate Social Responsibility (CSR) - Explanation 2 inserted in the section 37 (1) w.e.f. 01/04/15 and is prospective in nature. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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