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    <title>Companies (Corporate Social Responsibility Policy) Rules, 2014</title>
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    <description>Companies meeting the Act&#039;s eligibility must adopt a CSR Policy and constitute a CSR Committee to oversee projects and programs aligned with Schedule VII; net profit for CSR excludes overseas branch profits and specified dividends. CSR may be executed directly, through qualifying trusts/societies/section 8 companies or in collaboration, subject to track record and monitoring requirements. CSR expenditure must conform to Schedule VII, exclude political contributions and employee-only benefits, and be reported annually in the Board&#039;s Report with project-level details and a responsibility statement.</description>
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