Corporate social responsibility activities now enumerate social, environmental and development projects specified by recent amendment to the Act. The amendment to Schedule VII of the Companies Act, 2013 substitutes items (i)-(x) to set out categories of qualifying corporate social responsibility activities, including poverty and malnutrition eradication, health and sanitation, safe drinking water, education and vocational training, gender equality and care for vulnerable groups, environmental sustainability, cultural preservation, veterans' welfare, sports promotion, specified government relief funds, approved technology incubators and rural development projects; the amendment takes effect from 1 April 2014.