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Schedule VII of the Companies Act, 2013: What Every CSR Team Needs to Know in 2026
Schedule VII is the list that decides whether a year of corporate social spending actually counts. For companies bound by Section 135 of the Companies Act, 2013, matching an activity to this list isn't a formality — it's the line between compliant CSR expenditure and a shortfall that can trigger real financial penalties. As of mid-2026, that list has grown to thirteen entries, and a lot...
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