https://www.taxtmi.com/forum/issue?id=121108 CSR funds received by a Section 8 charitable institution are generally permissible where the recipient is an eligible implementing agency and directly applies them to an approved project within permissible CSR activities and its charitable objects. Proper approvals, project arrangements, expenditure records, beneficiary details and utilisation evidence are required. Onward transfer to another institution requires a documented implementation arrangement, recipient eligibility, authority for transfer, monitoring and proof of actual utilisation; charitable status alone is insufficient. An assessment information notice verifies the payment and utilisation trail and does not itself establish a violation. en-us Tue, 08 Sep 2026 19:20:44 +0530 Tue, 08 Sep 2026 19:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121108 CSR funds received by a Section 8 charitable institution are generally permissible where the recipient is an eligible implementing agency and directly applies them to an approved project within permissible CSR activities and its charitable objects. Proper approvals, project arrangements, expenditure records, beneficiary details and utilisation evidence are required. Onward transfer to another institution requires a documented implementation arrangement, recipient eligibility, authority for transfer, monitoring and proof of actual utilisation; charitable status alone is insufficient. An assessment information notice verifies the payment and utilisation trail and does not itself establish a violation. Discussion-Forum Income Tax Tue, 08 Sep 2026 19:20:44 +0530 https://www.taxtmi.com/forum/issue?id=121108