The CSR Committee has released the Technical Guide on Accounting for Expenditure on Corporate Social Responsibility Activities on 1st July, 2020, which has also been hosted on the website of the Institute link https://www.icai.org/resource/60115csr48973tg.pdf
Subsequent to the issue of the Technical Guide on Accounting for Expenditure on Corporate Social Responsibility Activities, the Guidance Note on Accounting for Expenditure on Corporate Social Responsibility Activities, issued on 15th May 2015, stands withdrawn.
Chairman,
CSR Committee