Eligibility of Activity under CSR

Is donation to Army Central Welfare fund is eligible CSR Activity ?

Is donation to Orphange and Gaushala is eligible CSR Activity ? If yes, which documents needs to be collect from the donee while making donation to proof valid and eligible CSR expenditure in future ?
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The ministry said that this was a “one-time exception” provided to companies only after the board of the company makes an explicit declaration to this effect and it is duly certified by the statutory auditor.

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