Is expenditure on impact assessment over and above the administrative overheads of 5%, or included in the same?

Is expenditure on impact assessment over and above the administrative overheads of 5%, or included in the same?

Yes, the expenditure incurred on impact assessment is over and above the specified administrative overheads of 5%. Expenditure up to a maximum of 5% of the total CSR expenditure for that financial year or 50 lakh rupees (whichever is lower) can be incurred separately for impact assessment.

Posted on: 9 months ago