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    <title>Use of CSR Fund on Health and Education</title>
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    <description>Corporate social responsibility spending was reported sector-wise under the Companies Act, 2013 framework, with companies allocating CSR funds across health, education, rural development, environment and other specified social sectors. The statement highlights use of CSR funds for health and education, provides consolidated sectoral expenditure totals for two successive financial years showing increased aggregate CSR outlays, and confirms the institutional framework governing CSR fund utilisation.</description>
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