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    <description>Companies meeting the threshold criteria in section 135(1) must comply with section 135 and the CSR Rules; this applies to every company including holding or subsidiary and foreign companies with branch or project offices, with foreign company financial metrics computed under the Act&#039;s accounting provisions. If a company has amounts in its Unspent CSR Account under section 135(6), it must constitute a CSR Committee and comply with the governance and compliance sub sections of section 135.</description>
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      <description>Companies meeting the threshold criteria in section 135(1) must comply with section 135 and the CSR Rules; this applies to every company including holding or subsidiary and foreign companies with branch or project offices, with foreign company financial metrics computed under the Act&#039;s accounting provisions. If a company has amounts in its Unspent CSR Account under section 135(6), it must constitute a CSR Committee and comply with the governance and compliance sub sections of section 135.</description>
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