Feb 27, 2025 Circulars & Notifications Attachment Link
In this issue, we explore the evolution and regulatory framework of CSR in India, covering: -
Transition of CSR from voluntary initiatives to a statutory requirement
- Key provisions under Section 135 of the Companies Act, 2013.
- Defining the financial thresholds of CSR applicability.
- Understanding net worth, turnover and the method for calculating mandatory spending obligation.
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