Jan 09,2020 | 15 min read

Corporate Social Responsibility – Key Amendments

Author - Archana Balasubramanian

The governance aspect of CSR in India has received numerous and noteworthy changes in the recent past. This article presents Key Changes in 2019 and our reflections about them.

Key Changes in 2019

Exemptions to Start-ups: Corporations with less than 3 years of establishment, the amount to be spent on the CSR activities will be equivalent to 2% of the net profits made by the company in the previous financial year.

Carry Forward: Any unspent CSR funds during a financial year in respect to the "ongoing project", the company must transfer the amount to a special CSR Unspent Account within 30 days from the end of the financial year.    « Continue Reading »

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Archana Balasubramaniyam

Agama Law Associates (ALA) is a boutique law firm providing customized legal solutions to various corporates. ALA has serviced companies across various sectors, in different geographies and at various ages whether the company is a start-up or a listed enterprise. Corporate and commercial documentation, compliance advisory, interpretation of contracts and labour advisory are ALA’s core practice areas. ALA also assists firms in dispute management, dispute avoidance and other forms of litigation.