Companies Act

Companies Corporate Social Responsibility Policy Amendment Rules 2018 MCA Notification

Companies Corporate Social Responsibility Policy Amendment Rules 2018. Substitution of areas or subjects in place of activities

[To be published in the Gazette of India, Extraordinary, part II, section 3, sub­ section (i)]

GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS

NOTIFICATION

New Delhi, the 19th September, 2018

GSR..(E).- In exercise of the powers conferred by section 135 and sub­ sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Corporate Social Responsibility Policy) Rules, 2014, namely:-

Short title and – (1) These rules may be called the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2018.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Companies (Corporate Social Responsibility Policy) Rules, 2014,-

(1) in rule 2,-

(a) in sub-rule (1), in sub-clause (i) of clause (c), after the words “relating to activities”, the words”, areas or subjects” shall be inserted;

(b) in sub-rule (1), in sub-clause (ii) of clause (c), for the words “cover subjects enumerated”, the words “include activities, areas or subjects specified” shall be substituted;

(c) in sub-rule (1), in clause (e), for the words “company as”, the words “company in areas or subjects “shall be substituted.

(2) in rule 5, in clause (i) of sub rule (1), for the words “an unlisted public company or a private company”, the words “a company” shall be substituted.

(3) In rule 6, –

(a) in sub-rule (1), in clause (a), for the words “falling within the purview of” the words “areas or subjects specified in” shall be substituted;

(b) in sub-rule (1), in second proviso to clause (b), for the words, “activities included in Schedule VII” the words “areas or subjects specified in Schedule VII” shall be substituted.

(4) in rule 7, for the words, “purview of”, the words “areas or subjects, specified in” shall be substituted

[File No. 05/03/2018-CSR]

(K.V. R. Murty)
Joint Secretary to the Government of India

Note. The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 129(E), dated the 27th February, 2014 and were subsequently amended by notification number G.S.R. 644(E), dated the 12th September, 2014, notification number G.S.R. 43(E), dated the 19th January, 2015 and notification number G.S.R. 540 (E) dated 23rd May, 2016.

 

Share

Recent Posts

  • Income Tax

ITAT allows remuneration paid by wives of CA partners for their services rendered in firm

Remuneration paid by CA firm to wives of CA partners for their services rendered allowed in the absence of any…

3 hours ago
  • Income Tax

When assessee did not opt yes or no to receive notices by email, such notices were no service

When assessee did not opt yes or no to receive notices by email, such notices amounted to no service In…

5 hours ago
  • Income Tax

CIT(A) should have considered detailed statement of facts before dismissing appeal

CIT(A) should have considered the details statement of facts filed before him before dismissing the appeal of the assessee observing…

6 hours ago
  • ICSI

Empanelment of General Observers for ICSI Examinations June 2026. Last date 28.04.2026

Empanelment of General Observers for ICSI Examinations June 2026 ICSI has invited interested members to enroll as General Observers for…

1 day ago
  • CA CS CMA

Engagement of Young Professionals CA for assistance in ITAT representation

Income Tax Department Pune is engaging Young Professionals CA for assistance in ITAT representation With a view to augment departmental…

2 days ago
  • Concurrent Audit

IDBI online application for empanelment of Concurrent Auditor. Last date : 27.04.2026

IDBI invites application for empanelment of Chartered Accountant firms as Concurrent Auditor for FY 2026-27 IDBI Bank has invited online…

2 days ago