Section 2: Definitions

Q: What does Section 2 of The Companies (Corporate Social Responsibility Policy) Rules, 2014 (TCCSRPR) deal with?

Section 2 TCCSRPR pertains to "Definitions". It is part of the The Companies (Corporate Social Responsibility Policy) Rules, 2014, a legislation enacted by the Parliament of India. Section 2 of The Companies (Corporate Social Responsibility Policy) Rules, 2014 (TCCSRPR) defines definitions. As verified on 19 May 2026.

Q: Is Section 2 TCCSRPR still in force?

Yes, Section 2 of the The Companies (Corporate Social Responsibility Policy) Rules, 2014 is currently in force across the Republic of India.

Q: What is धारा 2 TCCSRPR?

धारा 2 TCCSRPR is the Devanagari Hindi reference for Section 2 of the The Companies (Corporate Social Responsibility Policy) Rules, 2014. Section 2 of The Companies (Corporate Social Responsibility Policy) Rules, 2014 (TCCSRPR) defines definitions. As verified on 19 May 2026.

Q: What is Dhara 2 TCCSRPR?

Dhara 2 TCCSRPR is the Roman Hindi reference for Section 2 of the The Companies (Corporate Social Responsibility Policy) Rules, 2014. "Dhara" means "Section" in Hindi. Section 2 of The Companies (Corporate Social Responsibility Policy) Rules, 2014 (TCCSRPR) defines definitions. As verified on 19 May 2026.

Q: How to cite Section 2 of The Companies (Corporate Social Responsibility Policy) Rules, 2014?

Cite as: "Section 2, The Companies (Corporate Social Responsibility Policy) Rules, 2014 (TCCSRPR)" in legal briefs. For academic writing, use the BlueBook format: The Companies (Corporate Social Responsibility Policy) Rules, 2014, § 2 (India).

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(1)

In these rules, unless the context otherwise requires,

(a) "Act " means the Companies Act, 2013;

(b) "Annexure " means the Annexure appended to these rules;

(c) "Corporate Social Responsibility (CSR)" means and includes but is not limited to :-

(d) "CSR Committee " means the Corporate Social Responsibility Committee of the Board referred to in section 135 of the Act.

(e) "CSR Policy " relates to the activities to be undertaken by the [company in areas or subjects] [Substituted 'company as' by Notification No. G.S.R. 895(E), dated 19.9.2018 (w.e.f 27.2.2014).] specified in Schedule VII to the Act and the expenditure thereon, excluding activities undertaken in pursuance of normal course of business of a company;

(f) "Net profit " means the net profit of a company as per its financial statement prepared in accordance with the applicable provisions of the Act, but shall not include the following, namely :-

(2)

Words and expressions used and not defined in these rules but defined in the Act shall have the same meanings respectively assigned to them in the Act.