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    <title>Flexibility to Companies in Designing CSR Activities</title>
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    <description>Clause 135 requires companies meeting financial thresholds to constitute a CSR Committee and to spend at least 2 per cent of the average net profits of the preceding three years on CSR activities, allowing companies flexibility to design project-based interventions within Schedule VII and the company&#039;s CSR policy, with Draft Rules and reporting requirements to be prepared in consultation with stakeholders.</description>
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