http://www.mondaq.com/india/x/366528/Corporate+Governance/Corporate+Social+Responsibility+Indian+Companies+Act+2013

https://www.pwc.in/assets/pdfs/publications/2013/handbook-on-corporate-social-responsibility-in-india.pdf

http://www.india-briefing.com/news/corporate-social-responsibility-india-5511.html/

Thanks @Hamit

http://www.epw.in/node/130387/pdf

http://onlinelibrary.wiley.com/doi/10.1111/1475-679X.12174/full

Thanks everyone for your valuable inputs

you can check out my paper on this , the paper is attached

Manchiraju, H., & Rajgopal, S. (2017). Does corporate social responsibility (CSR) create shareholder value? Evidence from the Indian Companies Act 2013. Journal of Accounting Research, 55(5), 1257-1300.

Gatti, L., Vishwanath, B., Seele, P., & Cottier, B. (2018). Are We Moving Beyond Voluntary CSR? Exploring Theoretical and Managerial Implications of Mandatory CSR Resulting from the New Indian Companies Act. Journal of Business Ethics, 1-12.

Prasad, M. (2017). Companies Act, 2013: Incorporating Stakeholder Theory Approach into the Indian Corporate Law. Statute Law Review.

Thank u sir @ Anuj Bhatia

Thanks for all the useful references given.