This circular from the Ministry of Corporate Affairs provides clarification on various aspects of corporate social responsibility (CSR) provisions under the Companies Act, 2013. Specifically, it clarifies that (1) the activities listed in Schedule VII should be interpreted broadly, (2) CSR activities must be undertaken as projects/programs rather than one-off events, and (3) salaries of regular CSR staff can be factored into CSR expenditures. The circular also provides guidance on what types of activities would qualify as CSR expenditures in various sectors such as healthcare, education, skill development, and environment sustainability.