Companies Act

Disaster management, including relief, rehabilitation & reconstruction activities covered under CSR

Disaster management, including relief, rehabilitation and reconstruction activities covered under CSR activities u/s 135 of Companies Act 2013

MINISTRY OF CORPORATE AFFAIRS

NOTIFICATION

New Delhi, the 30th May, 2019

G.S.R.390(E).- In exercise of the powers conferred by sub-section (1) of section 467 of the Companies Act , 2013 (18 of 2013), the Central Government hereby makes the following further amendments to Schedule VII of the said Act , namely :-

In the said Schedule VII, after item (xi) and the entries relating thereto, the following item and entries shall be inserted, namely:-

“(xii) disaster management, including relief, rehabilitation and reconstruction activities.”

2. This notification shall come into force on the date of its publication in the Official Gazette.

[F. No. 05/01/2019-CSR]

K. V . R. MURTY , Jt. Secy.

Note: The Schedule VII was brought into force with effect from the 1st April, 2014 and was amended (effective from the 1st April, 2014) vide notification number GSR 130(E), dated the 27th February, 2014, Corrigenda number GSR 261(E) dated the 31st March, 2014, notification number GSR 568(E), dated the 6th August, 2014 and notification number GSR 741(E), dated the 24th October, 2014.

Download Notification Click Here >>

Share

Recent Posts

  • ICSI

Empanelment of General Observers for ICSI Examinations December 2026. Last date 16.11.2026

Empanelment of General Observers for ICSI Examinations December 2026 ICSI has invited interested members to enroll as General Observers for…

10 hours ago
  • Income Tax

ITAT address some important issues relating to deduction u/s 80IA

ITAT answers some important and inter-related issues relating to deduction u/s 80IA In a recent judgment, ITAT has dealt with…

12 hours ago
  • Income Tax

Mere carry forward of loss can not be denied for belated return – ITAT

Carry forward of loss can not be denied for belated return, it is only the set off in subsequent year…

1 week ago
  • Income Tax

Sales duly recorded in books & VAT returns, can’t be held bogus without cogent adverse material

Where sales are duly recorded in books and VAT returns, to treat it bogus sales, AO must bringing cogent adverse…

2 weeks ago
  • Income Tax

ITAT allows Diwali expenses incurred by assessee as business expenses

Expenses to celebrate Diwali with staff creates a goodwill and, therefore amounts to expenses incurred for the purpose of business…

2 weeks ago
  • Income Tax

Section 292BB does not bar assessee to raise objection for non issuance of notice u/s 143(2) – SC

Section 292BB of the Income Tax Act, 1961 does not preclude Assessee raising objection for non issuance of notice u/s…

2 weeks ago