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Corporate Social Responsibility Referencer

About the Author

R.S. Kadakia, B.Com, FCA, was a partner in M/s S. R. Batliboi & Associates, a member firm of Ernst & Young Global. He has written a number of books, including the following:
  • 'The Law and Practice of Tax Treaties: An Indian Perspective' (2008) published by CCH
  • 'Amalgamation of Companies’ (1994) published byTaxmann
  • 'Master Guide to Income-tax Act' (from 1991 to 2012) published by Taxmann

He was actively involved in conceptualising and creating CSRR. He is in charge of updation of the product.

He has been assisted by Pooja Punjabi, , ACA.

What it is

  • 1.1 The Referencer is an online guide on Corporate Social Responsibility as envisaged under section 135 of the Companies Act, 2013 (and Rules notified on 27th February 2014).
  • 1.2 It contains:
    • (a) Pre-conditions for and consequences of applicability of relevant provisions
    • (b) Commentary on section 135 / rules
    • (c) Provisions of CSR as applicable to foreign companies.
  • 1.3 The Referencer primarily involves dividing the entire material into various appropriate topics ("documents").
  • 1.4 Various documents include -
    • (a) setting out difference in views, if any, as expressed by the authorities / sources
    • (b) meanings of "key words"
    • (c) examples & illustrations
    • (d) key material and immaterial considerations with reference to a topic / sub topic.
      The contents are generally supported by applicable provision of law including clarifications issued by MCA from time to time.

Benefits / Features

  • Answers more than 60 questions on CSR. .
  • Powerful search features such as search history, filter search, question search, etc.
  • Text of updated Schedule VII.



• Rafique Dada, Senior Advocate


• Berjis Desai, Managing Partner, J. Sagar Associates, Advocates & Solicitors.

Who may use

  • • Board of Directors / Officials of companies which are required to comply with section 135 .
  • • Company Secretaries.
  • • Accountants of charitable institutions, including chambers of commerce, trade associations, religious trusts
  • • Trustees of charitable institutions.

Content Overview

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