Section 135 of Companies Act 2013 enumerates the provisions concerning Corporate Social Responsibility (CSR) for corporates and the Companies (Corporate Social Responsibility Policy) Rules, 2014 prescribes the rules for implementation.
The Companies (Amendment) Act, 2019 amended section 135 dealing with Corporate Social Responsibility. In order to operationalize Companies (Amendment) Act, 2019, the Companies (Corporate Social Responsibility Policy) Amendment Rules , 2020 were drafted for carrying out amendments in the Companies (CSR Policy) Rules, 2014.
In this regard, Ministry of Corporate Affairs has sought public comments on the draft Companies (Corporate Social Responsibility Policy) Amendment Rules, 2020. The draft Rules are attached for your reference.
You are requested to share your inputs/ comments on the draft Rules by April 16 2020 to Tejasvi@nasscom.in. Please use the following format for providing your inputs:
|Rule No. of the Draft Rules||Sub-rule (if any)||Suggestions|