Section 4: CSR Activities

Q: What does Section 4 of The Companies (Corporate Social Responsibility Policy) Rules, 2014 (TCCSRPR) deal with?

Section 4 TCCSRPR pertains to "CSR Activities". It is part of the The Companies (Corporate Social Responsibility Policy) Rules, 2014, a legislation enacted by the Parliament of India. Section 4 of The Companies (Corporate Social Responsibility Policy) Rules, 2014 (TCCSRPR) governs cSR Activities. As verified on 19 May 2026.

Q: Is Section 4 TCCSRPR still in force?

Yes, Section 4 of the The Companies (Corporate Social Responsibility Policy) Rules, 2014 is currently in force across the Republic of India.

Q: What is धारा 4 TCCSRPR?

धारा 4 TCCSRPR is the Devanagari Hindi reference for Section 4 of the The Companies (Corporate Social Responsibility Policy) Rules, 2014. Section 4 of The Companies (Corporate Social Responsibility Policy) Rules, 2014 (TCCSRPR) governs cSR Activities. As verified on 19 May 2026.

Q: What is Dhara 4 TCCSRPR?

Dhara 4 TCCSRPR is the Roman Hindi reference for Section 4 of the The Companies (Corporate Social Responsibility Policy) Rules, 2014. "Dhara" means "Section" in Hindi. Section 4 of The Companies (Corporate Social Responsibility Policy) Rules, 2014 (TCCSRPR) governs cSR Activities. As verified on 19 May 2026.

Q: How to cite Section 4 of The Companies (Corporate Social Responsibility Policy) Rules, 2014?

Cite as: "Section 4, The Companies (Corporate Social Responsibility Policy) Rules, 2014 (TCCSRPR)" in legal briefs. For academic writing, use the BlueBook format: The Companies (Corporate Social Responsibility Policy) Rules, 2014, § 4 (India).

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(1)

The CSR activities shall be undertaken by the company, as per its stated CSR Policy, as projects or programs or activities (either new or ongoing), excluding activities undertaken in pursuance of its normal course of business.

(2)

[ The Board of a company may decide to undertake its CSR activities approved by the CSR Committee, through

(a) a company established under section 8 of the Act or a registered trust or a registered society, established by the company, either singly or alongwith any other company, or

(b) a company established under section 8 of the Act or a registered trust or a registered society, established by the Central Government or State Government or any entity established under an Act of Parliament or a State legislature :

(3)

A company may also collaborate with other companies for undertaking projects or programs or CSR activities in such a manner that the CSR Committees of respective companies are in a position to report separately on such projects or programs in accordance with these rules.

(4)

Subject to provisions of sub-section (5) of section 135 of the Act, the CSR projects or programs or activities undertaken in India only shall amount to CSR Expenditure.

(5)

The CSR projects or programs or activities that benefit only the employees of the company and their families shall not be considered as CSR activities in accordance with section 135 of the Act.

(6)

Companies may build CSR capacities of their own personnel as well as those of their Implementing agencies through Institutions with established track records of at least three financial years but such expenditure shall not exceed five percent. of total CSR expenditure of the company in one financial year.

(7)

Contribution of any amount directly or indirectly to any political party under section 182 of the Act, shall not be considered as CSR activity.