Recent developments in CSR 
      landscape, tax and regulatory 
      considerations 
      October 2021
         Glossary
          Term            Definition                                                        Term            Definition
          AOGPU           Advancement of objects of general public utility                  FY              Financial Year
          CA 2013         Companies Act 2013                                                GN              Guidance Note
          CARO            Company Auditor's Report Order                                    ICAI            The Institute of Chartered Accountants of India
          CBDT            Central Board of Direct Taxes                                     ITA             Income Tax Act
          CFO             Chief Financial Officer 
          CSR             Corporate Social Responsibility                                   NPO             Non Profit Organizations 
                                                                                            PY              Previous Year
                          (Corporate Social Responsibility Policy) Rules, 
          CSR Rules       2014read with Companies (Corporate Social                         SBI             State Bank of India 
                          Responsibility Policy) Amendment Rules, 2021
                                                                                            SOP             Standard Operating Procedure 
          FAQ             Frequently Asked Questions
          FC              Foreign Contribution                                              u/s             Under Section
          FCRA            Foreign Contribution Regulations Act, 2010                        w.e.f           With Effect From
         Page 2          25 October 2021
          Webinar
          Recent developments in CSR landscape, 
          tax and regulatory considerations 
          Speaker                                                                                          Panellists
          Rajiv Chugh                                   Sampath Rajagopalan                                Anil Mehta                                Hemant Kadel
          Partner & National Leader, Policy             Partner & National Leader, Entity Compliance       Vice President Corporate Taxation,        Senior President, Grasim 
          Advisory and Speciality Services,             and Governance,                                    Larsen & Toubro Limited                   Industries Ltd.
          EY India                                      EY India
          Moderator                                                                                        Sampath Rajagopalan
                                                                                                           Partner & National Leader, Entity Compliance 
          Rajiv Chugh                                                                                      and Governance, 
          Partner & National Leader, Policy                                                                EY India
          Advisory and Speciality Services, 
          EY India 
Section divider over two lines or three 
lines                                   Corporate India: 
                                        CSR and its tax deductibility
                           PPagagee  44                                     25 25 OOccttoobeberr  20212021