Under the Companies Act, 2013, certain classes of profitable companies are required to spend at least 2 per cent of their average net profit of the preceding three financial years on CSR activities in a particular financial year. Mukul Sharma, Partner, Cyril Amarchand Mangaldas, said the amendments have also revised the format for the annual report on CSR activities to be included in the board's report.from Economy-News-Economic Times https://ift.tt/SilBtFu
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