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General Circular No. 14 /2021
Subject: - Frequently Asked Questions (FAQs) on Corporate Social Responsibility (CSR) -reg. Madam/Sir(s), The broad framework of CSR has been provided in Section 135 of the Companies Act, 2013 (herein after referred as ‘the Act’), Schedule VII of the Act and Companies (CSR Policy) Rules, 2014 (herein after referred as ‘the CSR Rules’).
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