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    <description>The Ministry prescribes disclosure of CSR fund utilisation under the Companies (Corporate Social Responsibility Policy) Rules, 2014. There is no general income tax exemption for CSR expenditure under the Income Tax Act, 1961, although certain CSR listed activities may qualify for tax relief under relevant income tax provisions if specified conditions are met. The Ministry administers the Companies Act and does not address corporate employment policy, priority sector, or investment policy; state wise corporate growth data are provided in an Annex.</description>
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