Corporate Social Responsibility under the Companies Act, 2013

Описание: The Companies Act, 2013 introduced the concept of mandatory CSR spending for certain class of companies. This move would make a bigger impact on the Indian corporate. The basic change brought by Section 135 of the Companies act 2013. It makes mandatory for certain class of companies to spend not less than 2% of their average net profit for CSR activity, every year. This presentation attempts to discuss the concept of c s r. legal provisions and compliances.