Corporate Social Responsibility Law & Practice

9/17/2025

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

The detailed contents of this book are as follows:

Background, text, applicability and actions required upon the applicability
Applicability to 'every company' fulfilling one of the criteria in section 135
Applicability of section 135 to holding company or subsidiary company of a company to which section 135(1) is applicable
CSR – Net worth criterion
Net profits criterion (Profitability)
Turnover criterion
Financial year – Meaning
CSR committee
CSR policy
Corporate social responsibility (CSR)
Board of directors
Quantum of spending on CSR (2% of average net profits plus surplus from CSR activity)
CSR expenditure
Implementation of CSR activities
Preference to a local area of operation and area around it
Impact assessment
Ongoing project
Implementation through implementing agencies
Companies licensed under section 8 of the Companies Act, 2013 or section 25 of the Companies Act, 1956
Activities under Schedule VII of the Companies Act, 2013
Applicability to a foreign company
Miscellaneous
Accounting
Disclosure requirements
Reports and certificates
Consequences of defaults in spending on CSR activities
CSR – Deductibility of CSR expenses under the Income-tax Act, 1961
CSR – Deductibility of CSR expenditure under section 80G of the Income-tax Act, 1961

About the author

Rajesh S. Kadakia, B.Com, FCA, was a partner in M/s S. R. Batliboi & Associates, an Ernst & Young Global member firm. He has written several books, including the following: