With the introduction of the Companies Act 2012, spending 2% of net profit on
CSR has become conditionally applicable to listed and non listed companies as per
the provision laid out under section 135.
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Activities permitted under Corporate Social Responsibility (CSR)
Eradicating extreme hunger and poverty.
Promotion of education.
Promoting gender equality and empowering women.
Reducing child mortality.
Improving maternal health.
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