Whether Donation towards Building construction for specially abled children to NGO comes under CSR?

Rakesh Rao (CA Final Student) (408 Points)

12 December 2023  

Whether a Donation by a company to an NGO for construction of a building (a small contribution to a big project) amount to CSR expense? The building is school building for specially abled children being constructed by an NGO. Any specific provisions / conditions / restrictions on payment towards capital spends?