https://www.taxtmi.com/article/detailed?id=8285 The Companies Act and CSR Rules require eligible companies to form a board-level CSR Committee, adopt a CSR Policy aligned to Schedule VII subjects, recommend and monitor CSR expenditure through approved implementing routes, and disclose project-level details and reasons for any shortfall in the Board's report. CSR spend must fund activities in India outside the ordinary course of business; qualifying and non qualifying expenditures are specified and CSR outlays are excluded from business deductions for tax purposes. en-us Thu, 13 Dec 2018 11:33:17 +0530 Thu, 13 Dec 2018 11:33:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8285 The Companies Act and CSR Rules require eligible companies to form a board-level CSR Committee, adopt a CSR Policy aligned to Schedule VII subjects, recommend and monitor CSR expenditure through approved implementing routes, and disclose project-level details and reasons for any shortfall in the Board's report. CSR spend must fund activities in India outside the ordinary course of business; qualifying and non qualifying expenditures are specified and CSR outlays are excluded from business deductions for tax purposes. Articles Corporate Laws / IBC / SEBI Thu, 13 Dec 2018 11:33:17 +0530 https://www.taxtmi.com/article/detailed?id=8285