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Sanjay Bhattacharya (Service)     24 February 2015


Dear Sir/Madam,

Please let me know whether contribution to the CM Relief Fund would be considered as CSR activity u/s 135 of the Act.

The new notification for Schedule VII has not included the contribution to CM Relief Fund or the fund created by State Government.

Kindly let me know, as soon as possible.


CS Sanjay Bhattacharya


 12 Replies

Jatin Mittal (Corporate Lawyer)     18 March 2015

Hii Sanjay

Schedule VII only mentions those funds which are constituted/set up by the Central Government. CM Relief Funds are not set up by Central Government. Hence, contribution to CM Relief Fund would not constitute CSR activity. For more clarifications write to me at mittaljets@gmail.com

1 Like

Adv S K Gupta (Advocate High Court)     04 April 2015

Yes Sanjay it is covered

jude.dsouza   10 July 2015

Refer item VIII of clause 1 of shedule VII of the Companies Act, 2013 

" contribution to the Prime Minister's National Relief Fund or any other fund set up by the Central Government for socio-economic development and relief and welfare of the Schedulcd Castes, the Scheduled Tribes, other backward classes, minorities and women;"


It does not speak of CM Relief Funds

rajagopal.s (Lawyer.)     13 July 2015


Mere contribution of CM relief fund will not constitute CSR. 
However if you are contributing to  the fund set up by 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 such other matters as may be prescribed, it will come under CSR. 

jude.dsouza   14 July 2015

In this CSR, as rightly said by @rajagopal.s it is appropriate to say that CSR should be for some socio-economic development[this is the basic intepretation which is deemed to be displayed in Schedule VII of the Companies Act, 2013]. However, as the fund setup by State Governments is not taken under the perview of the CSR as per the Companies Act, 2013. The CSR cannot be funded under the scheme of the State government. 

Further, if you are a company which is not actually wanting to spend on developing the society as the business is still on a small scale, then payment under Prime Minister relief fund is much appropriate from social and business point of view. As it help in showing the CSR expenditure under the Companies Act, 2013 and also the benefit of exemption can be obtained under the Income Tax Act, 1961.


So the question which comes is how the social development will come? in that case, understanding the policy of "ease of doing business" it is a better scheme for companies to focus on business and let the government get funded for the development of the funds.


Christopher   29 December 2015

Dear Learned, I am writing from a corporate set up, we are planning to take up CSR activities. Kindly guide me with list of activities that are covered under CSR activities as per our Indian government. Thanks in advance!

compliance   13 July 2016

Great post with lots of information.

Ms.Usha Kapoor (CEO)     04 September 2016

SDear Client,


                     Contributions to CMs Relief Fund also forms part of company's CSR policy if the company's net profit exceeds 2%. as per section 135 of  Companies Act 2013.

Law Aspire (Legal)     07 September 2016

CM Relief fund is not covered under CSR activities.

Ms.Usha Kapoor (CEO)     07 October 2016

Dear Client,

                IKf you appreciate the above answer pleaseclick the thank  you button on this forum.

adv.bharat @ PUNE (Lawyer)     15 October 2016

Yes CM fund contribution also amount to CSR responsibility.

adv.bharat @ PUNE (Lawyer)     15 October 2016

Cm fund contribution is equal to CSR only when company net profit exceed 2%.

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