Section 135 of CA 2013 : Section 135: Corporate Social Responsibility
CA 2013
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Explanation using Example
Imagine XYZ Pvt. Ltd. is a manufacturing company with a turnover of ₹1200 crore in the last financial year. According to Section 135 of The Companies Act, 2013, XYZ Pvt. Ltd. is required to establish a Corporate Social Responsibility (CSR) Committee because its turnover exceeds the threshold of ₹1000 crore.
The CSR Committee at XYZ Pvt. Ltd. consists of four directors, including one independent director, as mandated by the Act. This committee identifies potential CSR activities, such as setting up a skill development center in the local community. They recommend to t...
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