Abstract

Corporate social responsibility (herein referred as CSR) was made mandatory for companies whose net profit is more than five crores, turnover is more than one thousand crores or net asset is five hundred crores or more with the 2013 amendment in Companies Act. Csr has the power to change the very face of the country. Though initially there was some confusion in regards whether cleanliness will be considered under CSR or not, but the government has clearly specified that this will fall as CSR. The government has also given 100% tax exemption to those who contribute in swachh bharat abhiyan. This research paper aims to draw the attention towards various ways by which companies can spend under CSR. The author also aims to study the ways in how students, non-government organizations and universities can contribute towards the same.