Taxmann s Corporate Social Responsibility Law Practice Comprehensive Analysis of CSR Provisions with Illustrations Compliance Requirements Complex Topics Accounting Income tax Aspects etc is popular PDF and ePub book, written by Rajesh S. Kadakia in 2022-01-21, it is a fantastic choice for those who relish reading online the Law genre. Let's immerse ourselves in this engaging Law book by exploring the summary and details provided below. Remember, Taxmann s Corporate Social Responsibility Law Practice Comprehensive Analysis of CSR Provisions with Illustrations Compliance Requirements Complex Topics Accounting Income tax Aspects etc can be Read Online from any device for your convenience.
Taxmann s Corporate Social Responsibility Law Practice Comprehensive Analysis of CSR Provisions with Illustrations Compliance Requirements Complex Topics Accounting Income tax Aspects etc Book PDF Summary
This book provides a comprehensive analysis of Corporate Social Responsibility (CSR) provisions in the following: • Companies Act, 2013 • Companies (Corporate Social Responsibility Policy) Rules, 2014 The Present Publication is the latest 2022 Edition, authored by Rajesh S. Kadakia, with the following noteworthy features: • [Updated CSR Compliance Requirements] are provided in this book • [Explaination of CSR Provisions] with a fresh perspective & illustrations • [Carefully Crafted to provide Insights on Complex Topics] such as: o Activities that are regarded as CSR o Different Applicability Criteria o CSR Committee o CSR Policy o Roles & Responsibilities of Board of Directors o Calculation of the Quantum of Spending on CSR o Approved Modes of incurring CSR Expenditure o Impact Assessment • [Applicability of CSR Provisions to Section 8 & Foreign Companies] along with disclosure requirements, reports/certificates and consequences of default is also included in this book • [Accounting Aspects & Income-tax Provisions] and interpretation regarding the deductibility of CSR expenditure is also covered in this book • This book also consists of the following: o Relevant Section of the Companies Act, 2013 o Schedule VII of the Companies Act, 2013 o Companies (Corporate Social Responsibility Policy) Rules, 2014 o Relevant Notifications under Companies Act, 2013 o Relevant Circulars/Clarifications under the Companies Act, 2013 The detailed contents of this book are as follows: • Background, text, applicability and actions required upon the applicability • Applicability to 'every company' fulfilling one of the criteria in section 135 • Applicability of section 135 to holding company or subsidiary company of a company to which section 135(1) is applicable • CSR – Net worth criterion • Net profits criterion (Profitability) • Turnover criterion • Financial year – Meaning • CSR committee • CSR policy • Corporate social responsibility (CSR) • Board of directors • Quantum of spending on CSR (2% of average net profits plus surplus from CSR activity) • CSR expenditure • Implementation of CSR activities • Preference to a local area of operation and area around it • Impact assessment • Ongoing project • Implementation through implementing agencies • Companies licensed under section 8 of the Companies Act, 2013 or section 25 of the Companies Act, 1956 • Activities under Schedule VII of the Companies Act, 2013 • Applicability to a foreign company • Miscellaneous • Accounting • Disclosure requirements • Reports and certificates • Consequences of defaults in spending on CSR activities • CSR – Deductibility of CSR expenses under the Income-tax Act, 1961 • CSR – Deductibility of CSR expenditure under section 80G of the Income-tax Act, 1961
Detail Book of Taxmann s Corporate Social Responsibility Law Practice Comprehensive Analysis of CSR Provisions with Illustrations Compliance Requirements Complex Topics Accounting Income tax Aspects etc PDF
- Author : Rajesh S. Kadakia
- Release : 21 January 2022
- Publisher : Taxmann Publications Private Limited
- ISBN : 9789393656025
- Genre : Law
- Total Page : 46 pages
- Language : English
- PDF File Size : 13,9 Mb
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