Corporate Social Responsibility must not contravene other prevailing laws, including tobacco control, when companies undertake CSR activities. Companies undertaking Corporate Social Responsibility under Section 135 of the Companies Act, 2013 must ensure CSR activities do not contravene any other prevailing laws; the Ministry explicitly cites the Cigarettes and Other Tobacco Products Act, 2003 as applicable and directs companies to align CSR implementation with existing statutory prohibitions.