Consider the following statements regarding CSR in India:
CSR is legally mandated under the Companies Act, 2013 (Clause 135).
Companies must spend at least 5% of their average net profit of the past three years on CSR.
Activities exclusively benefiting company employees are not valid CSR initiatives.
A1 and 2 only
B1, 2 and 3
C2 and 3 only
D1 and 3 only
