The MCA vide Notification No. G.S.R. 715(E) dated September 20, 2022 has notified the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2022 (“the Companies CSR Amendment Rules”).
As per the amended norms, a company having any amount in its Unspent Corporate Social Responsibility (“CSR”) Account shall constitute a CSR Committee.
Now companies can also undertake the CSR activity through a registered public trust or a registered society, exempted under sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10 of the Income Tax Act, 1961 (“the IT Act”).
Further, the CSR reporting format has also been modified.
The Notification can be accessed at: https://egazette.nic.in/WriteReadData/2022/238956.pdf
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