CSR


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This document provides a comprehensive overview of Corporate Social Responsibility (CSR) as mandated by Section 135 of the Companies Act, 2013. It clearly defines CSR, outlines the criteria for its applicability to companies, and explains how the CSR amount is calculated. The guide also details the process for handling unspent CSR funds and lists the various eligible CSR activities as per Schedule VII of the Act. This resource is ideal for company directors, compliance officers, and anyone involved in managing corporate social responsibility initiatives.

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Article on Corporate Social Responsibility #pdf
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