MCA vide Circular No.05/2016 on Monday, 16th May 2016, has clarified in continuation it’s Circular No. 01/2016 that Companies while taking Corporate Social Responsibility activities under provision of the Companies Act, 2013, shall not contravene any other prevailing laws of the land including Cigarettes and Other Tobacco Products Act (COTPA), 2003.
The said circular can be accessed at the following link: General_circular No. 05-2016_Clarification with regard to CSR_16.05.2016