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CSR Regulations

Every company including its holding or subsidiary and a foreign company having its branch office or project office in India having -
  • Net worth of Rs.500 crore or more, or
  • Turnover of Rs.1000 crore or more, or
  • Net profit of Rs.5 crore or more
During any financial year (i.e. any of the three preceding financial years)
CSR Policy
CSR Policy relates to the activities to be undertaken by the company as specified in Schedule VII to the Act and the expenditure thereon, excluding activities undertaken in pursuance of normal course of business of a company. The CSR Policy of the company should, include the following
  • A list of CSR projects or programs which a company plans to undertake falling within the purview of Schedule VII of the Act, specifying modalities of execution such project or programs and implementation schedules for the same; and
  • Monitoring process of such projects or programs.
Activities under Schedule VII
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