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CSR Norms and Practices released on Background and Applicability of CSR

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.

Download to read the full issue.

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