Clarification on CSR funds be used for apprenticeship
CA Abhijeet N. Bobade
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As per clarification issued by National Apprenticeship Promotion Scheme (NAPS), companies can also undertake ‘skill training’ from their CSR funds over and above their minimum obligatory requirement under the Apprentices Act (i.e. 2.5% of the workforce); refer to attached clarification downloaded from NAPS official portal https://apprenticeshipindia.org/
Companies that are covered under the Apprentices Act shall undertake ‘skill training’ under the Apprentices Act of 1961.
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