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2(1), (2022): 17-19 DOI: https://doi.org/10.46632/jbab/2/1/4
V. Sudha, A. Kungumapriya, S. Balamurugan.
The concept of CSR is in existence since ancient times. The writings of ancient Indian epics have narrated CSR in various forms. Various studies over a period of time have given models for CSR approach. In India, Companies Act 2013, brought an end to the long run discussion on CSR practices by the corporates. The journey of CSR as a corporate responsibility has two broad perspectives, pre–Companies Act 2013 and post Companies Act 2013. CSR policy is still in a nascent stage and hence faces number of challenges. The Union Budget 2015 clarified that any expenditure on the Swatch Bharat Abhiyan is to be claimed as deduction u/s 80 G and not under CSR. Thus, Indian law on CSR still awaits clarification on many areas wherein claiming deduction u/s 80, exemptions from tax and treating it as CSR all are in existence.
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V. Sudha, A. Kungumapriya, S. Balamurugan. “Corporate Social Responsibilities – Issues and Challenges in India.”, REST Journal on Banking, Accounting and Business 2(1), (2022): 17-19.