May 26, 2025 Circulars & Notifications Attachment Link
CSR Expenditure: A Guide to Eligibility, Exclusions, and Execution
In India, Corporate Social Responsibility (CSR) is not just a voluntary commitment, it is a statutory obligation. This comprehensive guide breaks down what qualifies as CSR expenditure, what doesn’t, and how companies can effectively plan and implement their CSR initiatives in line with the Companies Act, 2013.
Key highlights include:
- Definition and scope of CSR expenditureEligible activities under Schedule VII
- Modes of CSR implementation and requirements for implementing agencies
- Rules around contributions, donations in kind, and capital asset creation
- Administrative overhead limits and compliance mandates
- Treatment of unspent CSR funds and related penalties
Whether you are a corporate decision-maker or an implementing agency, this issue serves as a practical guide to aligning your CSR strategy with legal and ethical standards.
Download to read the full issue.
