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of <h1>India's 2014 CSR Rules Mandate Companies Form Committees, Report Activities, and Exclude Political Contributions</h1> The Companies (Corporate Social Responsibility Policy) Rules, 2014, issued by the Government of India, mandates that certain companies adhere to Corporate Social Responsibility (CSR) provisions as per the Companies Act, 2013. Effective from April 1, 2014, these rules require eligible companies to establish a CSR Committee and formulate a CSR Policy aligned with Schedule VII of the Act. Companies must undertake CSR activities that exclude regular business operations and political contributions. CSR expenditure should align with approved activities, and companies must report CSR activities in their annual reports and display them on their websites. The rules also outline the composition of CSR Committees and reporting requirements.
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