https://www.taxtmi.com/forum/issue?id=121010 The CSR implementing agency track record exemption applies only where the society is genuinely established by the company or jointly with other companies, and an independent society ordinarily needs a three-year track record of similar activities. Later amendment of objects or admission of the company as a member will not usually convert a society originally formed by individuals into one established by the company; incorporation documents, founding members, Board resolutions, funding, and governance will be examined. PAN and the relevant income-tax registrations are also required before the society can function as an eligible CSR implementing agency. en-us Thu, 09 Jul 2026 17:10:39 +0530 Fri, 10 Jul 2026 12:36:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121010 The CSR implementing agency track record exemption applies only where the society is genuinely established by the company or jointly with other companies, and an independent society ordinarily needs a three-year track record of similar activities. Later amendment of objects or admission of the company as a member will not usually convert a society originally formed by individuals into one established by the company; incorporation documents, founding members, Board resolutions, funding, and governance will be examined. PAN and the relevant income-tax registrations are also required before the society can function as an eligible CSR implementing agency. Discussion-Forum Companies Law Thu, 09 Jul 2026 17:10:39 +0530 https://www.taxtmi.com/forum/issue?id=121010