Refer General Circular 14/2021-FAQs on Corporate Social Responsibility (CSR) dated 25.08.2021. To view the circular, Click Here
Circular on COVID-19 related Frequently Asked Questions (FAQs) on Corporate Social Responsibility (CSR) dated 10.04.2020. To view the circular, Click Here .
MCA has extended the due date for submission of report by three months w.e.f., 04.03.2019 vide its Circular dated 08.03.2019. To view the Circular, Click Here .
MCA has re constituted High Level Committee on CSR vide Office Order dated 22.11.2018. To view the Office Order, Click Here .
MCA has constituted High Level Committee on CSR vide Office Order dated 28.09.2018. The Committee got re-constituted vide Office Order dated 11.10.2018 To view the Office Order, Click Here .
This section shall not apply for a period of five years from the commencement of business of a Specified IFSC public company and IFSC Private Company vide GSR 8(E)and GSR 9(E) dated 04.01.2017.To view the notification Click Here
Substituted vide Companies (Amendment) Act, 2017 dated 03.01.2018, effective from 19.09.2018. To view the notification, Click Here
Refer Corporate Social Responsibility Policy Rules,2014.To view the rule, Click Here
Provided that Inserted vide Companies (Amendment) Act, 2017 dated 03.01.2018, effective from 19.09.2018. To view the notification, Click Here
Schedule VII To view the Schedule, Click Here
Refer rule 9 of the Companies (Accounts) Rules,2014.To view the rule, Click Here
Inserted vide the Companies (Amendment) Act, 2019 dated 31.07.2019 notified with effect from 22.01.2021. To view the Amendment Act, Click Here . To view the Commencement notification, Click Here
MCA has clarified that this provision should be followed in letter and spirit vide General Circular No. 06/2018 dated 28.05.2018. To view the Circular, Click Here
Inserted vide the Companies (Amendment) Act, 2019 dated 31.07.2019 notified with effect from 22.01.2021. To view the Amendment Act, Click Here . To view the Commencement notification, Click Here .
Inserted vide Companies (Amendment) Act, 2020 dated 28.09.2020 with effect from 22.01.2021. To view the Act, Click Here and to view the commencement notification, Click Here .
2. Refer Clarification on offsetting the excess CSR spent for FY 2019-20 dated 20.05.2021. To view the clarification, Click Here
Refer rule 7 of the Companies (Corporate Social Responsibility Policy) Rules, 2014.To view the rule, Click Here
Inserted vide Companies (Amendment) Act, 2017 dated 03.01.2018, effective from 19.09.2018. To view the notification, Click Here
Refer rule 2 of the Companies (Corporate Social Responsibility Policy) Rules, 2014.To view the rule, Click Here
(6) Inserted vide the Companies (Amendment) Act, 2019 dated 31.07.2019 notified with effect from 22.01.2021. To view the Amendment Act, Click Here . To view the Commencement notification, Click Here .
(7) Substituted vide Companies (Amendment) Act, 2020 dated 28.09.2020 with effect from 22.01.2021. To view the Act, Click Here and to view the commencement notification, Click Here .
(7) Inserted vide the Companies (Amendment) Act, 2019 dated 31.07.2019 notified with effect from 22.01.2021. To view the Amendment Act, Click Here . To view the Commencement notification, Click Here .
(8) Inserted vide the Companies (Amendment) Act, 2019 dated 31.07.2019 notified with effect from 22.01.2021. To view the Amendment Act, Click Here . To view the Commencement notification, Click Here .
(9) Inserted vide Companies (Amendment) Act, 2020 dated 28.09.2020 with effect from 22.01.2021. To view the Act, Click Here and to view the commencement notification, Click Here .