Rule 4 of the Companies (Corporate Social Responsibility Policy) Rules, 2014 related to CSR Activities provides that CSR Activities shall be undertaken by the company as per its stated CSR Policy. Further, Sub-rule (2) provided that companies may undertake their approved CSR activities also through the following entities:
(a) Registered Trust;
(b) Registered Society;
(c) Section 8 Company established by :-
    (i)  Company itself;
    (ii)  by its holding/subsidiary
    (iii) associate company

The scope of CSR activities under sub rule (2) above has now been enlarged by widening the restrictions on the relationship of the company with section 8 company as above.

The Notification is extracted as under:

GOVERNMENT OF INDIA
MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION

New Delhi, the 19th January, 2015

G.S.R...............(E) .- In exercise of the powers conferred under 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:-

1.    (1)   These rules may  be  called the Companies (Corporate   Social   Responsibility   Policy) Amendment  Rules, 2015.

       (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, in rule 4, in sub-rule (2),-

(i)    for the words "established by the company or its holding or subsidiary or associate company under section 8 of the Act or otherwise", the words "established under section 8 of the Act by the company, either singly or along with its holding or subsidiary or associate company, or along with any other company or holding or subsidiary or associate company of such other company, or otherwise" shall be substituted;

(ii)   in the proviso, in clause (i), for the words "not established by the company or its holding or subsidiary or associate company, it", the words "not established by the company, either singly or alongwith its holding or subsidiary or associate company, or alongwith any other company or holding or subsidiary or associate company of such other company" shall be substituted.

[F. No. 1/18/2013-CL-V-Part]

(AMARDEEP SINGH BHATIA)
Joint Secretary to the Government of India

Note.- The principal rules were published  in the Gazette of India, Extraordinary, Part ll, Section 3, Sub-section (i), vide number G.S.R. 129(E), dated the 27 ^th February,  2014  and  was subsequently amended  by notification number G.S.R. 644(E), dated the 12 ^th September, 2014

Corporate Social Responsibility Section 135 Companies Act 2013 Click Here >>

Companies (Corporate Social Responsibility Policy) Rules 2014 Click Here >>