Key Features:
- Covers clause by clause analysis of CSR provisions.
- Covers the most recent amendments to the Companies Act, 2013 with respect to CSR, SEBI Listing Regulations on Business Responsibility and Sustainability Reporting.
- Includes provisions under the Income-tax Act, 1961 with respect to registration of charitable institutions.
- Discusses all the provisions related to registration and compliance requirements of existing as well as newly formed trusts, societies and section 8 companies.
- Provides comprehensive guide to CSR Policy drafting and CSR accounting as well as audits.
- Detailed notes on ongoing projects, unspent CSR amounts, admin overheads and impact assessment are provided.
- Includes specimen Trust Deed and Model Memorandum and Articles of Association for “not for profit” companies.
- Comprehensive guidance on Foreign Companies and FEMA aspects of CSR.
- Captures the output of a detailed study of CSR and ESG practices, disclosures and aspects of top 50 companies.
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