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Clarification with regard to provisions of Corporate Social Responsibility under section 135 of the Companies Act, 2013

General Circular No. 05/2016

No. 05/01/2014
Government of India
Ministry of Corporate Affairs

5th Floor, ‘A’ Wing,
Shastri Bhawan, Dr. R.P. Marg
New Delhi – 110001
Dated: 16th May, 2016

To,

All Regional Director,
All Registrar of Companies,
All Stakeholders

Subject:-Clarification with regard to provisions of Corporate Social Responsibility under section 135 of the Companies Act, 2013 

In continuation to the Ministry’s General Circular 01 of 2016 dated 12.01.2016, it is clarified that companies, while undertaking Corporate Social Responsibility activities under provision of the Companies Act, 2013, shall not contravene any other prevailing laws of the land including Cigarettes and Other Tobacoo Products Act(COTPA), 2003.

2. The issues with approval of Competent Authority.

Yours faithfully,

(Seema Rath)
Dy. Director – CSR – Cell
Tell – 01123384657

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