01 March 2026
If impact assessment expenditure incurred by a company be treated as part of CSR expenditure? or will it be over and above 2% expenditure obligation/
also maximum 5% cap on overhead expenses on CSR. if these overheads be treated as part of CSR Expenditure.
thus if this 2% Impact Assessment fees and 5% administration overheads is over and above legal CSR obligation of 2% of average net profit?