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Income Tax Act 1995: CSR Provisions by akash.chattoor1 is a document available to read on EtoBox.

What is Income Tax Act 1995: CSR Provisions about?

The document outlines provisions related to the Corporate Social Responsibility (CSR) Fund under the Income Tax Act 1995, including the conditions under which companies can reduce their remittance to the Director-General. It specifies that companies must obtain prior approval from the National Social Inclusion Foundation to qualify for a reduction and clarifies that exempt income will be included in chargeable income for CSR purposes. Additionally, it provides a formula for calculating CSR contributions for

Author

akash.chattoor1

Language

EN