SECTION 135 OF THE COMPANIES ACT, 2013
INTRODUCTION Corporate Social Responsibility Under Section 135 of Companies Act 2013. Corporate Social Responsibility (CSR) was conceived as an instrument for integrating social, environmental, and development concerns in the entire value chain of corporate business. MCA issued ‘Voluntary Guidelines on Corporate Social Responsibility, 2009’ as a first step towards mainstreaming the concept of Business Responsibilities. […]