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    <description>The Corporate Social Responsibility provisions under the Companies Act 2013 aim to involve the corporate sector in inclusive growth by addressing social development gaps; the CSR framework and rules commenced from 01.04.2014, companies must make mandatory disclosures of CSR expenditure due after September 2015, and the Act does not envisage signing MoUs while the Ministry of Corporate Affairs has issued clarifications to facilitate implementation.</description>
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