Whether Foreign travel expenses allowed under IT Act?

Dear SRRF Member,

I have query on the topic “Whether Foreign travel expenses allowed under IT Act? One of the auditors says that the foreign travel expense as it is not allowed under section 11 (1). as per IT Act  and the Income must be applied only in India. However there is provision under the funding contract to attend the conference in abroad.?

The auditor says that “any expenditure incurred outside India will result in payment of income tax for the entire surplus for the year which becomes taxable”.

IT is also to be noted that even in the foreign travel 70% of the expenses by way of ticket and it is paid within India only.
Kindly clarify

With kind regards
Sudhakar

C. Sudhakar
Programme Leader (Finance)
DHAN Foundation
1A-Vaidhyanathapuram East, Kennet Cross Road
Madurai 625 016

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One Response to Whether Foreign travel expenses allowed under IT Act?

  1. s. srinivasan says:

    Even for proper spending of money, it may be required that the director has to visit various countries.

    s. srinivasan

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