Corporate Social Responsibility: Law & Practice

Author: CA Rajesh S. Kadakia

Expected Release and Dispatch Date:  1st week of March 2024

This book, a comprehensive analysis of CSR provisions in the Companies Act, 2013, is divided into 29 well-structured chapters and deals with several topics such as different applicability criteria  

• Activities which are regarded as CSR
• CSR Committee and Board of Directors
• Calculation of the quantum of spending on CSR
• Approved modes of incurring CSR expenditure
• Ongoing project
• Impact assessment
• Implementing agency
• Disclosure requirements & disclosure practices of Nifty 50 companies
• Applicability of CSR provisions upon amalgamation of company
• Applicability to Section 8 and foreign companies
• Consequences of default & penalties
• Accounting aspects
• Income tax provisions regarding the deductibility of CSR expenditure and taxation of implementing agency

The book has various checklists/step plans including a step plan for formulating a CSR Policy, registering an implementing agency etc. It also contains specimen resolutions, CSR Policy and agreements between the company and implementing agency, etc.

Testimonial : CS Dr. K. R. Chandratre, Practising Company Secretary; Former President, The Institute of Company Secretaries of India.
"Corporate Social Responsibility has come to stay as one of the significant features of Company Law in India. It has legal as well as social perspectives. Operation of a CSR programme has to be within the legal framework and it needs good understanding of the law and nuances of its interpretation. Mr Kadakia’s book would help everyone who has anything to do with the law and operation of CSR. The book, divided in 29 chapters, deals comprehensively with almost all aspects of nitty gritty of law, practice and procedure relating to CSR. In my view, the book would go a long way as a practical handbook."

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