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80d

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(Querist)
16 September 2014 As per sec 80d any mode of payment other then cash is accepted for deduction. Is it necessary to pay from the ac of the beneficiary or from anyone's ac is allowable for deduction.
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Nikhil Kaushik

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Nikhil Kaushik (Expert)
17 September 2014 the deduction should be available to the person who paid.

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