CSR Schedule VII Activities
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CSR Schedule VII Activities
CSR Schedule VII Activities
The Companies Act, 2013, under Section 135, mandates certain companies to undertake Corporate Social Responsibility (CSR) initiatives. To ensure uniformity and relevance, the Ministry of Corporate Affairs (MCA) has specified a list of permissible CSR activities under Schedule VII of the Act. These activities aim to promote inclusive growth and sustainable development across various sectors of society.
Eradicating hunger, poverty, and malnutrition
Promoting healthcare and sanitation
Providing education and skill development
Empowering women and promoting gender equality
Permissible Activities under Schedule VII
Companies can undertake CSR initiatives in any of the following areas:
1. Eradicating Hunger, Poverty, and Malnutrition
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Promoting health care, including preventive health care
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Sanitation and making safe drinking water accessible
2. Education
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Promoting education, including special education
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Enhancing employment skills through vocational training
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Livelihood enhancement projects
3. Gender Equality and Women Empowerment
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Setting up homes and hostels for women and orphans
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Old age homes, day care centres, and other facilities for senior citizens
4. Environmental Sustainability
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Ensuring environmental sustainability and ecological balance
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Protection of flora and fauna, animal welfare, agroforestry
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Conservation of natural resources and maintaining quality of soil, air, and water
Exclusions
The following are not considered CSR activities:
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Activities undertaken in the normal course of business, except in specified circumstances (e.g., COVID-19-related R&D in healthcare)
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Projects that benefit only the company’s employees and their families
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Contributions to political parties
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Activities conducted outside India