About the Author

Rajesh S. Kadakia is a practicing Chartered Accountant since 1982. He was a partner in M/s S.R. Batliboi & Associates, a member firm of Ernst & Young Global. He has written a number of books such as: 'Master Guide to Income-tax Act' (1991-2012, 2016-21) published by Taxmann. He is also the author of following online databases (
  • Words & Phrases Referencer (WPR), a legal dictionary
  • Interpretation Referencer (IR)
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About the Book

This book, a comprehensive analysis of CSR provisions in the Companies Act, 2013, is divided into 29 well-structured chapters and deals with several topics such as different applicability criteria  
  • Activities which are regarded as CSR
  • CSR Committee and Board of Directors
  • Calculation of the quantum of spending on CSR
  • Approved modes of incurring CSR expenditure
  • Ongoing project
  • Impact assessment
  • Implementing agency
  • Disclosure requirements & disclosure practices of Nifty 50 companies
  • Applicability of CSR provisions upon amalgamation of company
  • Applicability to section 8 and foreign companies
  • Consequences of default & penalties
  • Accounting aspects
  • Income tax provisions regarding deductibility of CSR expenditure and taxation of implementing agency
The book has various checklists / step plans including step plan for formulating a CSR Policy, for registering an implementing agency etc. It also contains specimen resolutions, specimen CSR Policy and specimen agreements between company & implementing agency, etc.

Who may use

a) Judges
b) Company Secretaries
c) CFO of Corporates
d) Charitable Institutions
e) Auditors
f) Law officials of the Government
g) Tax professionals
h) Law students