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    <description>Section 135 of the Companies Act 2013 mandates a Corporate Social Responsibility contribution by companies above specified financial thresholds, calculated from average net profits of the preceding three years, and tasks Boards with framing CSR policies and allocating funds across development sectors; government data for 2014-15 shows a mix of reporting and non reporting among companies, differentiating public and private sector conduct and aggregate reported expenditures.</description>
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