The provisions of Corporate Social Responsibility (CSR) under Section 135 of the Companies Act, 2013 and Rules made thereunder, have come into force from 01.04.2014. This is the first year of implementation of CSR by companies under the Act. Information on compliance by companies in this regard will be available only after statutory Annual Returns on CSR are filed by Companies including private sector companies, which are due after September, 2015.
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