In case the company has appointed personnel exclusively for implementing the CSR activities of the company, can the expenditure incurred towards such personnel in terms of staff cost etc. be included in the expenditure earmarked for CSR activities?

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In General Circular No. 21/2014 dated 18th June, 2014, The Ministry of Corporate Affairs clarifies that Salaries paid by the companies to regular CSR staff. In case of proportion can be factored into CSR project cost as part of the CSR expenditure. The word ‘Company‘ is an amalgamation of the Latin word ‘Com’ meaning “with… Read more »