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    <title>Foreign travelling expenses - members of charitable institution</title>
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    <description>Allowance of foreign travel expenses for working committee members requires the expenditure to genuinely serve the charitable institution&#039;s objects and be supported by governing documents; Sections 11 and 12 do not bar such expenses but claims must show result oriented purpose (fundraising, procurement, study, training, etc.), clear documentary evidence, and compliance with any tax authority conditions to avoid disallowance.</description>
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      <description>Allowance of foreign travel expenses for working committee members requires the expenditure to genuinely serve the charitable institution&#039;s objects and be supported by governing documents; Sections 11 and 12 do not bar such expenses but claims must show result oriented purpose (fundraising, procurement, study, training, etc.), clear documentary evidence, and compliance with any tax authority conditions to avoid disallowance.</description>
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