CSR

A registered trust whose trustees are the company's own directors can lawfully implement CSR, but engaging a related business to run the activity sits in a regulatory grey zone. What Rule 4, Section 188 and MCA guidance permit, and where the enforcement risk lies.

Non-Profit Companies under Section 8 of the Companies Act, 2013, promote charitable objectives like education, social welfare, and environmental protection. They use profits solely for their aims, not dividends, and enjoy tax exemptions. Non-compliance can lead to penalties or dissolution.