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    <title>Utilisation of CSR Funds for Welfare of SCS/STS</title>
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    <description>Corporate Social Responsibility provisions became operative in early 2014 and impose a reporting obligation on companies to disclose CSR expenditure; the Ministry will obtain details of funds utilised under CSR only after companies submit mandatory disclosures, which are due within six months after the end of the relevant financial year, in connection with CSR spending for welfare of Scheduled Castes and Scheduled Tribes.</description>
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