law: The Major Port Authorities Act, 2021
  70. Corporate Social Responsibility and development of infrastructure by Board.-
  (1) The Board may use its funds for providing social benefits including development of infrastructure in areas of education, health, housing, accommodation, skill development, training and recreational activities for its own employees, customers, business partners, Government and Non-Government Organisation, local communities, environment and society at large.
  (2) The manner of utilisation of funds for the Corporate Social Responsibility shall be such, as may be prescribed.
  Explanation.-For the purposes of this section, the expression "Corporate Social Responsibility" means the activities, to be undertaken by the concerned Major Port, as referred to in sub-section (1) and section 135 of the Companies Act, 2013 (18 of 2013).