CSR eligibility: Spending CSR funds on national flag campaign permitted when Companies (CSR Policy) Rules and circulars are complied with. Expenditure of CSR funds on the 'Har Ghar Tiranga' campaign is eligible under item (ii) of Schedule VII as promotion of education relating to culture, including mass production and supply of the National Flag and outreach activities. Companies may undertake these activities subject to fulfillment of the Companies (CSR Policy) Rules, 2014 and related Ministry circulars and clarifications.
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Provisions expressly mentioned in the judgment/order text.
CSR eligibility: Spending CSR funds on national flag campaign permitted when Companies (CSR Policy) Rules and circulars are complied with.
Expenditure of CSR funds on the "Har Ghar Tiranga" campaign is eligible under item (ii) of Schedule VII as promotion of education relating to culture, including mass production and supply of the National Flag and outreach activities. Companies may undertake these activities subject to fulfillment of the Companies (CSR Policy) Rules, 2014 and related Ministry circulars and clarifications.
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