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Section 135 of Companies Act


01 September 2016 I want to know about Corporate Social responsibility activities.As CSR activities are mentioned in schedule VII of companies act,2013,the heads in the said schedule are very broad.But to limit the broader scope of these heads and to clarify the intention of legislature,circulars are issued wherein its specifically said that CSR activities should be in program/policy mode and a one time expense like marathon,tv show sponsorships,etc dont qualify for CSR. Now my query is (i)If a company organizes 7 days langar at some public place annualy,does that qualify for CSR? (ii)If they are paying for an advertisement in radio,tv or somewhere(daily advertisement;not one time event) and that advertisement is for some purpose that can be included in one of the heads of schedule VII,DOES that qualify for CSR ?

04 September 2016 Dear Simran, Kindly find your answer As per circular no 21/2014 government has specified that CSR should be undertaken in project/programme mode. So Langar expenseexpens as one of event is not allowed as CSR activities. Any advertisement related to programe/project directly then it's allowed as CSR activities. Hope your query is resolved Kindly like if my response has helped you


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