TaxTMI 
TaxTMI 
Dear Experts,
We are making payments to trainees like stifund and they are all not included in our payroll. So please guide me, shall we treat those expenses as CSR expenses.
Applicability of CSR Act for Utilize Trainees Fees Payment
14 Nov 2019 
1 Reply 
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Corporate social responsibility applicability: trainee stipend payments qualify only if they align with Schedule VII activities and company CSR policy.
Applicability of corporate social responsibility contributions turns on whether the expenditure falls within Schedule VII activities and is adopted in the company's CSR policy by the Board. Payments to trainees not on payroll may qualify as CSR only if they implement or support permitted activities such as vocational skill development, improvement in education, or rural development, and must be specifically included in the CSR policy and governed according to CSR implementation and reporting procedures. (AI Summary)
Applicability of corporate social responsibility contributions turns on whether the expenditure falls within Schedule VII activities and is adopted in the company's CSR policy by the Board. Payments to trainees not on payroll may qualify as CSR only if they implement or support permitted activities such as vocational skill development, improvement in education, or rural development, and must be specifically included in the CSR policy and governed according to CSR implementation and reporting procedures. (AI Summary)