Clarification with regard to Section 135 of Companies Act, 2013
In continuation of MCA General Circular 1 of 2016 dated 12.01.2016, MCA has issued General Circular No. 05/2016 and clarified that Companies while undertaking Corporate Social responsibility activities under the provisions of the Companies Act, 2013, shall not contravene any other prevailing laws of land including Cigarettes and Other Tobacco Products Act (COTPA), 2003.
http://www.mca.gov.in/Ministry/pdf/General_circular05_16052016.pdf
http://www.mca.gov.in/Ministry/pdf/General_circular05_16052016.pdf
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