The document discusses the implementation of Section 135 of the Companies Act of 2013 in India regarding mandatory corporate social responsibility (CSR) activities. It notes that Section 135 requires companies meeting certain criteria to spend 2% of their net profits on CSR initiatives. However, the provision has some loopholes that hinder its practical application, such as a lack of clarity on eligible CSR activities and treatment of unspent funds. The document aims to analyze the CSR provision and discuss ways to improve its implementation.