<h1>Corporate Social Responsibility under the Companies Act permits contributions to Swachh Bharat and Clean Ganga; disclosures follow.</h1> The Companies Act CSR regime became operative from 1 April 2014, activating Section 135, Schedule VII and the CSR Rules, 2014; mandatory company disclosures of CSR expenditure and activities will follow after the first year. Schedule VII was amended to include Swachh Bharat Abhiyan and Clean Ganga Mission as qualifying CSR activities, and contributions to those missions must be reported in the statutorily required CSR disclosures.