CA certification of CSR fund utilisation for companies to comply with Section 135 of the Companies Act.
Under Section 135 of the Companies Act 2013, companies meeting the threshold must spend 2% of average net profits on CSR activities and report this in the Annual Report. A CA certificate on CSR utilisation is required to confirm that the funds were spent on qualifying activities through registered implementing NGOs. We provide this certification with a thorough review of supporting documentation.
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