- CSR expenditure shall include all expenditure including contribution to corpus for projects or programs relating to CSR activities approved by the Board on the recommendation of its CSR Committee, but does not include any expenditure on an item not in conformity or not in line with activities which fall within the [areas or subjects, specified in] [Substituted 'purview of' by Notification No. G.S.R. 895(E), dated 19.9.2018 (w.e.f 27.2.2014).]Schedule VII of the Act.
Chapter I — Full Text