Aim: Strict monitoring of CSR spent & compliance by the Companies

Result/Impact: For CSR amended provisions covering all the other latest amendments w.r.t. CSR as well refer below:

Amended CSR Provisions as per the Companies Act, 2013

Source:

  1. Ministry of Corporate Affairs Notification SO. 324(E) dated January 22, 2021 (http://www.mca.gov.in/Ministry/pdf/CommencementNotificationCAA_23012021.pdf) notifying Section 21 of the Companies (Amendment) Act, 2019 (http://egazette.nic.in/WriteReadData/2019/209478.pdf)
  2. Ministry of Corporate Affairs Notification SO. 325(E) dated January 22, 2021 (http://www.mca.gov.in/Ministry/pdf/CommencementNotification_23012021.pdf) notifying Section 27 of the Companies (Amendment) Act, 2020 (http://www.mca.gov.in/Ministry/pdf/AmendmentAct_29092020.pdf)
  3. The Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 http://www.mca.gov.in/Ministry/pdf/CSRAmendmentRules_23012021.pdf