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    <description>The CSR obligation under Section 135 became effective 1 April 2014 and is in its first year; compliance information awaits statutory annual CSR returns due after September 2015. No general tax exemption exists for CSR spending, though particular activities listed in Schedule VII may already receive tax benefits under existing tax law; contributions to Swachh Bharat and Clean Ganga currently lack specific tax exemption.</description>
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