Clarification with regard to provisions of Corporate Social Responsibility under section 135 Companies Act, 2013 - Companies Law - 5/2016

General Circular No 05/2016 F. No.05/01/2014-CSR Government of India Ministry of Corporate Affairs 5 th Floor, A Wing, Shastri Bhawan, Dr. Rajendra Prasad Rood, New Delhi 110001 Dated the 16 th May, 2016 All Regional Directors, All Registrar of Companies, All stakeholders. Subject : Clarification with regard to provisions of Corporate Social Responsibility under section 135 Companies Act, 2013 . In continuation to this Ministry s general Circular 01 of 2016 dated 12.01.2016 , it is clarified that companies, while undertaking Corporate Social Responsibility activities under provision of Companies Act, 2013 , shall not contravene any other prevailing laws of the land including Cigarettes and Other Tobacco Products Act (COTPA), 2003. 2. This issues with the approval of Competent Authority. Yours faithfully (Seema Rath) Dy. Director-CSR-Cell Tell 01123384657