CSR - Auditors' Responsibility to Qualify in Audit Report

Sundharesan Jayamoorthi , Last updated: 07 July 2016  
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Corporate Social Responsibility (CSR) is a mandatory spend stipulated by the legislation which requires the Board of Companies that falls within the criteria specified in 135(1) of the Companies Act, 2013 (Act) to spend at least two percent of its average net profits towards CSR. The term used is

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Published by

Sundharesan Jayamoorthi
(Practising Company Secretary )
Category Corporate Law   Report

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