Rule 6 - Omitted - Companies (Corporate Social Responsibility Policy) Rules, 2014

5 [****] ********* Notes 1. Substituted vide Notification File No. 05/03/2018-CSR date 19-09-2018 before it was read as falling within the purview of 2. Substituted vide Notification File No. 05/03/2018-CSR date 19-09-2018 before it was read as activities included in Schedule VII 3. Omitted vide Notification No. G.S.R. 526(E) dated 24-08-2020 before it was read as Provided that the CSR activities does not include the activities undertaken in pursuance of normal course of business of a company. 4. Omitted vide Notification No. G.S.R. 526(E) dated 24-08-2020 before it was read as further 5. Omitted vide NOTIFICATION NO. G.S.R. 40(E) dated 22-01-2021 before it was read as 6. CSR Policy.- (1) The CSR Policy of the company shall, inter-alia, include the following namely :- (a) a list of CSR projects or programs which a company plans to undertake 1 [ areas or subjects specified in ] the Schedule VII of the Act , specifying modalities of execution of such project or programs and implementation schedules for the same; and (b) monitoring process of such projects or programs: 3 [ **** ] Provided 4 [ **** ] that the Board of Directors shall ensure that activities included by a company in its Corporate Social Responsibility Policy are related to the 2 [ areas or subjects specified in Schedule VII ] of the Act. (2) The CSR Policy of the company shall specify that the surplus arising out of the CSR projects or programs or activities shall not form part of the business profit of a company.