CSR Rules

  • The CSR rules came into effect on 1 April 2014
  • These rules state that companies with a net worth of Rs500 crore or revenue of Rs1,000 crore or net profit of Rs5 crore should spend 2% of their average profit in the last three years on social development-related activities
  • These activities include such as sanitation, education, healthcare and poverty alleviation, among others, which are listed in Schedule VII of the rules



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