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Amendments to CSR provisions


Amended definitions
Definition of CSR
Compared with the previous brief definition of CSR , the amendments provide a more extensive and clearer definition, thereby providing a list of activities which do not constitute CSR activities. These include:
activities undertaken in the normal course of business;
activities undertaken to meet statutory requirements;
activities which benefit employees;
activities undertaken on a sponsorship basis for deriving marketing benefits for a company s products;
activities undertaken outside India (apart from training in Indian sports at the national or international level); and
direct or indirect contributions to any political party.
Definition of administrative overheads
The term administrative overheads has been defined as the expenses incurred by a company in the general management and administration of CSR functions, excluding expenses directly incurred in designing, implementing, monitoring and evalu ....

Ministry Of Corporate Affairs , Companies Corporate Social Responsibility Policy , Corporate Affairs , Companies Act , Corporate Social Responsibility Policy , அமைச்சகம் ஆஃப் பெருநிறுவன வாழ்க்கைத்தொழில்கள் , நிறுவனங்கள் பெருநிறுவன சமூக பொறுப்பு பாலிஸீ , பெருநிறுவன வாழ்க்கைத்தொழில்கள் , நிறுவனங்கள் நாடகம் , பெருநிறுவன சமூக பொறுப்பு பாலிஸீ ,

India-Amendments to CSR Rules: A Game Changer


India-Amendments to CSR Rules: A Game Changer
Tuesday, February 2, 2021
Targeted focus on creating ‘impact’ using CSR funds
Role of International organisations in planning and developing CSR Projects;
Mandatory registration of implementing agencies appointed by the company with Ministry of Corporate Affairs (MCA);
Introduction of Administrative overheads with prescribed 5% cap on such expenses;
Clarity regarding the scope of Corporate Social Responsibility and Role of CSR Committees;
Background 
Corporate Social Responsibility (“
CSR”) was for the first time introduced as a statutory obligation for companies by way of Companies Act 2013 under Section 135. Thereafter, the Companies (Corporate Social Responsibility Policy) Rules were notified on 27 ....

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