TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Companies Must Include Annual CSR Report; Impact Assessments Required for Large Projects per Rule 8 of 2014 Rules.</h1> The Companies (Corporate Social Responsibility Policy) Rules, 2014, Rule 8 mandates that companies include an annual CSR report in their Board's Report, as specified in Annexure I or II. Foreign companies must include this in their balance sheet under section 381. Companies with an average CSR obligation of ten crore rupees or more over the past three financial years must conduct impact assessments through independent agencies for projects with outlays of one crore rupees or more, completed at least a year prior. The cost of impact assessments can be booked as CSR expenditure, capped at two percent of total CSR spending or fifty lakh rupees, whichever is higher.
TaxTMI 
TaxTMI 
