This document discusses tax deductions available for corporate social responsibility (CSR) spending under the Indian Income Tax Act. It notes that while Section 37(1) no longer allows CSR spending to be deducted, expenditures related to scientific research, skill development, social welfare projects, agriculture extension, and charitable contributions can still be deducted under various other sections - with deduction percentages ranging from 0% to 100% depending on the type of approved program or organization. It provides contact information for PwC executives who can assist with navigating CSR tax deductions.