Taxmann Corporate Social Responsibility Law & Practice By Rajesh S. Kadakia Edition 2022


This book provides comprehensive analysis with illustrations on CSR Provisions in the Companies Act & the Companies CSR Rules. It also includes updated CSR compliance requirements, insights on complex topics, accounting aspects & income-tax provisions, etc.

Taxmann Corporate Social Responsibility By Rajesh S Kadakia

Taxmann Corporate Social Responsibility By Rajesh S Kadakia

Description :-

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:
  • Activities that are regarded as CSR
  • Different Applicability Criteria
  • CSR Committee
  • CSR Policy
  • Roles & Responsibilities of Board of Directors
  • Calculation of the Quantum of Spending on CSR
  • Approved Modes of incurring CSR Expenditure
  • 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:

  • Relevant Section of the Companies Act, 2013
  • Schedule VII of the Companies Act, 2013
  • Companies (Corporate Social Responsibility Policy) Rules, 2014
  • Relevant Notifications under Companies Act, 2013
  • 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

About the author

Rajesh S. Kadakia, B.Com, FCA, was a partner in M/s S. R. Batliboi & Associates, an Ernst & Young Global member firm. He has written several books, including the following:

  • ‘The Law and Practice of Tax Treaties: An Indian Perspective’ (2008)
  • ‘Amalgamation of Companies’ (1994) published by Taxmann
  • ‘Master Guide to Income-tax Act’ (from 1991 to 2012) published by Taxmann

He is the author of various online databases (, including

  • Charitable Institutions Referencer (CIR) on taxation of charitable institutions
  • Foreign Contribution Regulations Act Referencer (FCRAR)
  • Words & Phrases Referencer (WPR), a legal dictionary
  • Interpretation Referencer (IR)
Weight 0.420 kg








There are no reviews yet.

Be the first to review “Taxmann Corporate Social Responsibility Law & Practice By Rajesh S. Kadakia Edition 2022”

Your email address will not be published. Required fields are marked *