Which of the following activities cannot be considered as relating to social responsibility under Section 135 of the Companies Act, 2013?

Correct option is A

As per the CSR Rules, 2014 read with Section 135 of the Companies Act, 2013, any activity that only benefits employees of the company is excluded from being considered a CSR activity. CSR must be oriented towards public welfare, not private or internal organizational benefit.
Information Booster:
· CSR excludes spending for business development or employee welfare schemes.
· Activities must be undertaken in project or program mode and not be part of the normal business activities of the company.
· Employee-exclusive benefits fall outside the CSR mandate