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Applicability of CSR committee
Do we need to create a CSR committee if, as per Section 198, the CSR spend is less than 10 lakhs?
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The function of the CSR committee may be executed by the Board of Directors of the Company, in case the CSR Contribution is Rs. 50 lac or more for a year. Ref. clause: Sec 139(9) of the Companies Act, 2013
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