https://www.taxtmi.com/forum/issue?id=116459 A one time ex gratia paid to a labour contractor when no wages were due will not qualify as CSR expenditure because contract labour is distinct from temporary/casual/daily wage workers; ROC allows COVID ex gratia as CSR only if paid over and above wages to such workers, accompanied by an explicit board declaration and statutory auditor certification. en-us Sat, 06 Jun 2020 11:54:04 +0530 Thu, 23 Jan 2025 15:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116459 A one time ex gratia paid to a labour contractor when no wages were due will not qualify as CSR expenditure because contract labour is distinct from temporary/casual/daily wage workers; ROC allows COVID ex gratia as CSR only if paid over and above wages to such workers, accompanied by an explicit board declaration and statutory auditor certification. Discussion-Forum Companies Law Sat, 06 Jun 2020 11:54:04 +0530 https://www.taxtmi.com/forum/issue?id=116459