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Activities which are eligible for CSR expenditure in pursuance of Schedule VII of the Companies Act 2013 are as follows:

1. Eradicating hunger, poverty and malnutrition, promoting preventive health care and sanitation, including contribution to the Swach Bharat Kosh set-up by the Central Government for the promotion of sanitation and making available safe drinking water,

2. Promoting education, including special education and employment enhancing vocation skills especially among children, women, elderly, and the differently abled and livelihood enhancement projects,

3. Promoting gender equality, empowering women, setting up homes and hostels for women and orphans; setting up old age homes, day care centres and such other facilities for senior citizens and measures for reducing inequalities faced by socially and economically backward groups,

4. Ensuring environmental sustainability, ecological balance, protection of flora and fauna, animal welfare, agroforestry, conservation of natural resources and maintaining quality of soil, air and water, including contribution to the Clean Ganga Fund setup by the Central Government for rejuvenation of river Ganga,

5. Protection of national heritage, alt and culture including restoration of buildings and sites of historical importance and works of art; setting up public libraries; promotion and development of traditional arts and handicrafts,

6. Measures for the benefit of armed forces veterans, war widows and their dependents,

7. Training to promote rural sports, nationally recognised sports, Paralympic sports and Olympic sports,

8. Contribution to the Prime Minister's National Relief Fund or any other fund(s) up by the Central Government for socio-economic development and relief and welfare of the Scheduled Castes, the Scheduled Tribes, other backward classes, minorities and women,

9. Contributions or funds provided to technology incubators located within academic institutions which are approved by the Central Government,

10. Rural development projects.

Kindly note that this list is illustrative and not exhaustive and it should be read in its liberal sense so that the intent behind CSR stipulation can be duly given effect.

All the respective Circulars and Notifications, so far, have mainly been incorporated.

CA Sahil Jolly
Jolly & Co. Chartered Accountants


Published by

Sahil Jolly
(Finance Professional)
Category Corporate Law   Report

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