valid as on 17/09/2020

9.4.7- Companies (Corporate Social Responsibility Policy) Rules, 2014

7. CSR Expenditure.-

CSR expenditure shall include all expenditure including contribution to corpus, for projects or programs relating to CSR activities approved by the Board on the recommendation of its CSR Committee, but does not include any expenditure on an item not in conformity or not in line with activities which fall within the purview of Schedule VII of the Act.

Substituted vide Companies (Corporate Social Responsibility Policy) Amendment Rules, 2018, dated 19.09.2018. To view the notification,Click Here

The Companies (Corporate Social Responsibility Policy) Amendment Rules, 2018


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