CSR Reporting - Spend, under spend, over spend & no spend

Sundharesan Jayamoorthi , Last updated: 12 May 2016  
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Section 135 of the Companies Act, 2013 (Act) deals with the provisions of Corporate Social Responsibility (CSR) andrequires every company that comes under the purview of the mandatory spend to spend on CSR in that financial year. There is no provision under the Act to provide for a provision for CSR

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Published by

Sundharesan Jayamoorthi
(Practising Company Secretary )
Category Corporate Law   Report

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