Staff salaries included in csr exp.

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Dear All,

I was reading the Annual Report of JSW Steel Ltd. Fy 2015-16 , in the CSR Note i observed that "Staff salaries has been included in CSR Expenditure". I m confused on this matter because as per section 135 of CA2013 , Staff salaries will not form part of CSR Exp. , then how the aforementioned company has included Staff Salaries in its CSR Exp.(PAge no.74)

 I have attached the annual report of JSW for your reference.


Attached File : 502093 20161126180120 jsw steel annual report 2015 16 full.pdf downloaded: 263 times
Replies (2)
refer to the csr rules, 2014
Companies may build CSR capacities of their own personnel as well as those of their Implementing agencies through Institutions with established track records of at least three financial years but such expenditureincluding expenditure on administrative overheads, shall not exceed five percent of total CSR expenditure of the company in one financial year.
they can use their own personnel. so the staff salaries can be dr to csr

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