In continuation of MCA General Circular No. 21 dated 18.06.2014_Clarifications with regard to provisions of Corporate Social Responsibility and General circular No. 36_dated 17.09.2014_Clarification with regard toprovisions of Corporate Social Responsiblity; MCA issued Circular No. 01/2016 dated 12th January, 2015 on Frequently Asked Questions (FAQs) with regard to Corporate Social Responsibility under section 135 of the Companies Act,2013.
The copy of the said circular can be accessed at the following link: General Circular No. 01 dated 12.01.2016_FAQs on Corporate Social Responsibility