Activities that constitute CSR would include the below listing as prescribed under Schedule VII of the Act and as listed in the CSR policy.
Applicability for Corporate Social Responsibility ('CSR')
The Ministry of Corporate Affairs under the Central Government has notified April 1st, 2014 as the effective date from which the CSR provisions as explained u/s. 135 of the Companies Act, 2013 ('Act') shall come into force.
An entity that satisfies any of the criteria below in any of the three preceding (Circular 21, 2014) financial years will need to comply with CSR provisions under the Act:
❤️ Brainstash Inc.