https://www.taxtmi.com/forum/issue?id=115205 CSR expenditure is not a deductible business expense under income tax rules and Finance Act, 2014. Section 80G allows deduction only for donations to specified funds or institutions that issue certificates and maintain separate books to ensure donations are not used for business purposes; CSR payments do not satisfy these institutional, recordkeeping and certification conditions and thus do not qualify for 80G deduction. en-us Thu, 18 Jul 2019 14:13:10 +0530 Thu, 23 Jan 2025 15:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115205 CSR expenditure is not a deductible business expense under income tax rules and Finance Act, 2014. Section 80G allows deduction only for donations to specified funds or institutions that issue certificates and maintain separate books to ensure donations are not used for business purposes; CSR payments do not satisfy these institutional, recordkeeping and certification conditions and thus do not qualify for 80G deduction. Discussion-Forum Income Tax Thu, 18 Jul 2019 14:13:10 +0530 https://www.taxtmi.com/forum/issue?id=115205