https://www.taxtmi.com/circulars?id=64821 Excess contribution to a relief fund made on the specified date that exceeds the minimum CSR amount for the financial year may be offset against the subsequent year's CSR obligation if (a) the offset accounts for any unspent prior CSR amounts, (b) the Chief Financial Officer certifies the contribution was made pursuant to the appeal and the statutory auditor corroborates this, and (c) the contribution and its treatment are disclosed separately in the Annual Report on CSR and the Board's Report. en-us Thu, 20 May 2021 00:00:00 +0530 Fri, 21 May 2021 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64821 Excess contribution to a relief fund made on the specified date that exceeds the minimum CSR amount for the financial year may be offset against the subsequent year's CSR obligation if (a) the offset accounts for any unspent prior CSR amounts, (b) the Chief Financial Officer certifies the contribution was made pursuant to the appeal and the statutory auditor corroborates this, and (c) the contribution and its treatment are disclosed separately in the Annual Report on CSR and the Board's Report. Circulars Companies Law Thu, 20 May 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64821