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The CSR provisions within the Act is applicable to companies with an annual turnover of 1,000 crore and more, or a net worth of Rs. 500 crore and more, or a net profit of Rs. 5 crore and more. In India, the concept of CSR is governed by clause 135 of the Companies Act, 2013. Reliance Industries Ltd spent a record Rs 1,184.93 crore in fiscal year ended FY22 on Corporate Social Responsibility (CSR) initiatives that spanned oxygen delivery during second wave of the pandemic, education and healthcare. Reliance produced 1,000 tonne of oxygen every day during the second wave and provided it free to states for over 1 lakh patients. Under its rural initiative, it created 121 lakh cubic meters of water harvesting capacity.
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