UPPCS · প্রশ্ন 148

With reference to the Corporate Social Responsibility (CSR), which of the statements is/are correct? 1. Companies Act 2014, introduces mandatory CSR. 2. Companies covered under this will have to spend atleast one percent of their annual net-profit in the activities under CSR. Select the correct answer using the codes given below:

1. A1 only
2. B2 only
3. CBoth 1 and 2
4. DNeither 1 nor 2