Corporate Social Responsibility (CSR) has gained much attention in the past few decades. Empirical studies were explicit that CSR contributes to the development of society and businesses. The present study is examined the nature of the avenues of CSR activities specified by the ‘Companies Act 2013’ and compares the sector-wise expenditure on specified activities. The data of Indian companies listed on the Bombay Stock Exchange (BSE) were obtained from annual reports disclosed on the websites of companies. The study found that companies and sectors selected for the study have invested more than 2 percent of the average net profit and invested less than 2.00 percent of the average net worth and average net turnover for the years 2014-18. This study suggests that a country like India where a deficit of capital at a large scale should make comprehensive planning with corporate at least investment in health and education activities.