On 22nd January 2021, the Ministry of Corporate Affairs notified the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 (“Amendment Rules”). These amendment rules have brought into effect the amendments to Section 135 of the Companies Act, 2013 (“Act”) and
The Companies Act 2013 (the ‘Act’) has brought in new provisions for responsible conduct of businesses. And one such new provision is the concept of Corporate Social Responsibility (CSR) activities. Earlier, CSR was voluntary. Now, there are provisions included in
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