Are activities undertaken by companies outside India for the benefit of resident Indians, permitted as eligible CSR activity?

Are activities undertaken by companies outside India for the benefit of resident Indians, permitted as eligible CSR activity?

Rule 2(1)(d)(ii) of the Companies (CSR Policy) Rules, 2014 clearly states that any activity undertaken by the company outside India shall not be an eligible CSR activity. The only exception is training of Indian sports personnel representing any State or Union Territory at national or international level. 

Posted on: 3 years ago