Clarification on CSR contribution to PM CARES Fund
General Circular No. 25 /2020
F.No. 13/ 18/ 2019-CSR
Government of India
Ministry of Corporate Affairs
5th Floor, “A” Wing, Shastri Bhawan
Dr . Rajendra Prasad Road, New Delhi-110001
25th June, 2020
To,
All Stakeholders
Subject : Clarification on CSR contribution to PM CARES Fund -reg.
Ma’am /Sir,
In view of the amendment in Schedule VII of the Companies Act, 2013 vide gazette notification no. G.S.R. 313(E) dated 26th May, 2020, deemed to have come into force on 28th March 2020, the Office Memorandum No. CSR- 05/1/2020-CSR_MCA dated 28.03.2020 is redundant and hence stands superseded.
2. This issues with the approval of competent authority.
Yours faithfully,
(Shobhit Srivastava)
Deputy Director
Copy to:
- E-governance for uploading on website 2. Guard file
Download Circular Click Here >>
- Sales duly recorded in books & VAT returns, can’t be held bogus without cogent adverse material
- ITAT allows Diwali expenses incurred by assessee as business expenses
- Section 292BB does not bar assessee to raise objection for non issuance of notice u/s 143(2) – SC
- Supreme Court explains expression “reason to believe” & “change of opinion” in Income Tax Act 1961
- Omission of rule 96(10) of CGST Rules will be effective retrospectively from 23.10.2017
