Please explain if tourism promotion can be included under CSR since the same is not found under Schedule VII. If it can be regarded as a CSR project, please explain the item in Schedule VII under which it can be included.
2 Replies
Sudhir Todkar
(CS Professional)
(1021 Points)
Replied 29 December 2017
No Tourism promotion will not consider as CSR activities
Dipanshu arora
(CA Final Student)
(418 Points)
Replied 06 January 2018
Tourism can't be considerd as CSR Activities because as per schedule VII following activities shall be considerd as CSR Activites:
i) eradicating extreme hunger and poverty;
(ii) promotion of education;
(iii) promoting gender equality and empowering women;
(iv) reducing child mortlity and improving maternal health;
(v) combating human immunodeficiency virus, acquired immune deficiency
syndrome, malaria and other diseases;
(vi) ensuring environmental sustainability;
(vii) employment enhancing vocational skills;
(viii) social business projects;
(ix) contribution to the Prime Minister's National Relief Fund or any other
fund set up by the Central Government or the State Governments for
socio-economic development and relief and funds for the welfare of the Scheduled
Castes, the Scheduled Tribes, other backward classes, minorities and women; and
(x) such other matters as may be prescribed.
Recent Topics
- Applicability of 44AD needs clarification
- ITC reversal in GST 3B
- Claim if ITC on stocks 19-2020 conversion from com
- Urgent doubt on GST
- Profit or Loss on Sale of Assets Accounting treatm
- Clarification on RCM on Rent Payment for QRMP Deal
- Reclaimed itc in gstr9
- Gamification in Accounting Software: Boosting Enga
- I want to knw Hsn code and gst rate of resin produ
- Schedule FA clarification
Related Threads
CAclubindia
