Amendments to Companies (Corporate Social Responsibility Policy) Rules, 2014
MCA has made amendment to Companies (Corporate Social Responsibility Policy) Rules, 2014. The Companies (Corporate Social Responsibility Policy) Amendment Rules, 2022 have been notified w.e.f. 20th September 2022.
It has been provided that a company having any amount in its Unspent Corporate Social Responsibility Account as per section 135(6) shall constitute a CSR Committee and comply with the provisions contained in sub-sections (2) to (6) of section 135.
Further, exemption given to company which ceases to be a company covered under section 135(1) for three consecutive financial years has been withdrawn.
Amendments have been made to Rule 4 related to CSR Implementation. Also the ceiling to book expenditure on impact assessment has been reduced from five percent to two percent of the total CSR expenditure.
Further Format For the Annual Report on CSR Activities to be Included in the Board’s Report has also been revised.
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