12/2024 enables the use of the DRC-03A form for adjusting or offsetting voluntary payments against a demand order. If you have previously used a DRC-03 form, submit a DRC-03A form to complete the process. View more 30th October 2024 An advisory on biometric-based Aadhaar authentication and...
Gifts are voluntary and occasional in nature whereas CSR expenses are obligatory and regular in nature. AAR held that since CSR expenses are not incurred voluntarily and have to be incurred regularly, they are not to be treated as ‘gift’ and thus, should not be restricted under section 17(...