FEMA, BANKING amp; INSURANCE : Donation, delivery or transfer made by any such foreign source either by way of any currency whether Indian or foreign or article or any security, donation would come under purview of expression 'foreign contribution'
from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000198104/donation-delivery-or-transfer-by-foreign-source-of-any-currency-or-any-security-is-a-‘foreign-contribution’-hc.aspx
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