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For an expenditure to qualify as CSR, is the payment to be made directly to the trust or can it be through a third party with eventual utilisation certificate being given in the companys name?

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Question added 05 Jun 26 By Narendra Bhai , CA , Ahmedabad

For an expenditure to qualify as CSR, is the payment to be made directly to the trust or can it be through a third party with eventual utilisation certificate being given in the companys name?

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