Sec.135 of the co. act,2013 csr activities schedule vii

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Shivam Gharat (Querist)
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06 June 2016 Dear experts,

Does game of Cricket covered under activities mentioned under point vii) of Schedule VII of the Companies Act, 2013?

point vii) of schedule VII :-
training to promote
1.rural sports.
2.Nationally recognised sports.

CA Amrita Chattopadhyay

CA Amrita Chattopadhyay (Expert)
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06 June 2016 Point vii) in Schedule VII refers to "Training to promote rural sports, nationally recognized sports, paraolympic sports and olaympic sports". Cricket may be nationally recognized sports as it does not fall under any other category mentioned. However, the sports does not need any kind of promotion. Thus it will not be considered as CSR activity.

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Shivam Gharat

Shivam Gharat (Querist)
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06 June 2016 Thanks for your response.
you are right in india Cricket is such a game that it does not need any promotion.
but still I want to know whether it comes under nationally recognised sports or not?

CA Amrita Chattopadhyay

CA Amrita Chattopadhyay (Expert)
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06 June 2016 Refer to "List of recognized National Sports Federation for 2015". Cricket is not included in the list. Thus it is not nationally recognized sports. You can also check the list for 2016. Cricket is not included in the list

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Shivam Gharat

Shivam Gharat (Querist)
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06 June 2016 yes i gone through the list.

thanks a lot for your kind response.

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Sec.135 of the co. act,2013 csr activities schedule vii

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