Are you prepared to implement Section 135 of the …

corporate social responsibility Are you prepared to implement Section 135. of the Companies Act, 2013? Content CSR - an integral part of doing business in india Permissible CSR activities Key aspects Computation of Profits Framework for effective CSR. How EY can assist you Page 2 corporate social responsibility CSR - an integral part of doing business in india Board level CSR Committee: Annual spending on CSR by companies: Comprising of 3 or more directors with at least one independent director, Every financial year, at least 2%. Composition to be disclosed in the annual Board of of the average net profits made Directors' report during the 3 preceding financial years Responsibilities of the CSR Committee: Formulate and recommend a CSR Policy and amount of Schedule VII indicates activities CSR expenditure that can be undertaken by a Regular monitoring of the CSR initiatives company.

Page 2 Corporate Social Responsibility Content CSR - an integral part of doing business in India Permissible CSR activities Key aspects Computation of Profits

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