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    <title>Applicability of CSR Act for Utilize Trainees Fees Payment</title>
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    <description>Applicability of corporate social responsibility contributions turns on whether the expenditure falls within Schedule VII activities and is adopted in the company&#039;s CSR policy by the Board. Payments to trainees not on payroll may qualify as CSR only if they implement or support permitted activities such as vocational skill development, improvement in education, or rural development, and must be specifically included in the CSR policy and governed according to CSR implementation and reporting procedures.</description>
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      <description>Applicability of corporate social responsibility contributions turns on whether the expenditure falls within Schedule VII activities and is adopted in the company&#039;s CSR policy by the Board. Payments to trainees not on payroll may qualify as CSR only if they implement or support permitted activities such as vocational skill development, improvement in education, or rural development, and must be specifically included in the CSR policy and governed according to CSR implementation and reporting procedures.</description>
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