In the process of development, CSR lies in practicing as a core part of a company’s development strategy. It is important for the corporate sector to identify, promote and implement successful policies and practices to achieve triple bottom-line results. The Indian Companies Act, 2013 provides under Section 135 relating to CSR. Schedule VII contains list of activities which a company can undertake as part of its initiatives. The paper deals with various CSR activities conducted by selected government, semi-government and private sector undertakings of Patna district. The paper also highlighted the various domains of CSR undertaken by the selected industries and for whom these activities are conducted. The paper raised various questions relating to CSR and its beneficiaries and their appropriate answer has been given on the basis of analytical study. The paper is divided into five important sections including introduction and conclusion. The universe of the study is selected industries / companies of Patna district both public sectors, private sectors with employee’s and beneficiaries of cross sectional. Sample size is ideal to test the hypothesis and to find appropriate result.