20 October 2015
Sir, there is some confusion in my mind about booking of salary of our employees who appointed for doing exclusively CSR Activities. As per Circular No 36/2014 Dated 17.09.2014 salaries paid by the companies to regular CSR Staff as well as to volunteers of the companies has been excluded from booking of expenses under CSR Head.
Sir,Kindly give your valuable advice in the above matter whether we can book the salaries of above person under CSR Expenses. Kindly give reply giving references of Act and Rules or any case law available on the subject matter.