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 areas or subjects, specified in Schedule VII of the Act.
Section 7: CSR Expenditure
The Companies (Corporate Social Responsibility Policy) Rules, 2014Central Rules · 2013
Where this provision sits
| Act | The Companies (Corporate Social Responsibility Policy) Rules, 2014 |
|---|---|
| Section | 7 |
| Marginal note | CSR Expenditure |
| Jurisdiction | Central |
| Status | In force as published by the source |
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