The following links provide details of the Section 135 which mandate companies that meet a set criteria to devote 2% of their net profits of the previous three years to Corporate Social Responsibility Activities
KPMG note on Section 135
The Draft rules subject to modification has been uploaded here Draft rules as per CUTS.org website
KPMG note on Section 135
The Draft rules subject to modification has been uploaded here Draft rules as per CUTS.org website