Question

Which activities do not qualify as eligible CSR activity?

 

 

24 Oct 2025
Answer :
Word Count : 643
Corporate Social Responsibility (CSR) refers to the responsibility of businesses to contribute positively to society through initiatives that promote social welfare, environmental sustainability, and community development. In India, CSR is governed by Section 135 of the Companies Act, 2013, and the Companies (CSR Policy) Rules, 2014. The Act specifies that certain types of activities do not qualify as CSR activities, even if they involve expenditure by the company, because they do not align with the broader goals of sustainable and inclusive development. Understanding these exclusions is important for ensuring that CSR funds are utilized in a socially responsible and compliant manner. One of the major categories of activities that do not qualify as CSR is those undertaken in the normal course of business. This means that companies cannot ___ ___ _________ ________ ___ ____.
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