The Ministry of Corporate Affairs has amended the Companies (Corporate Social Responsibility Policy) Rules, 2014 (“CSR Rules”) vide the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 notified on 22 January 2021.
The modifications concern the following rules:
- 2: definitions;
- 4: CSR Implementation;
- 7: expenditures;
- 8: CSR Reporting; and
- 9: Display of CSR activities on website.
Click on any link to discover the key features of the amendment.
