Corporate Social Responsibility Law & Practice

This book provides a comprehensive analysis of Corporate Social Responsibility (CSR) provisions in the following:

Companies Act, 2013
Companies (Corporate Social Responsibility Policy) Rules, 2014
The Present Publication is the latest 2022 Edition, authored by Rajesh S. Kadakia, with the following noteworthy features:

[Updated CSR Compliance Requirements] are provided in this book
[Explaination of CSR Provisions] with a fresh perspective & illustrations
[Carefully Crafted to provide Insights on Complex Topics] such as:
Activities that are regarded as CSR
Different Applicability Criteria
CSR Committee
CSR Policy
Roles & Responsibilities of Board of Directors
Calculation of the Quantum of Spending on CSR
Approved Modes of incurring CSR Expenditure
Impact Assessment
[Applicability of CSR Provisions to Section 8 & Foreign Companies] along with disclosure requirements, reports/certificates and consequences of default is also included in this book
[Accounting Aspects & Income-tax Provisions] and interpretation regarding the deductibility of CSR expenditure is also covered in this book
This book also consists of the following:
Relevant Section of the Companies Act, 2013
Schedule VII of the Companies Act, 2013
Companies (Corporate Social Responsibility Policy) Rules, 2014
Relevant Notifications under Companies Act, 2013
Relevant Circulars/Clarifications under the Companies Act, 2013