Rule 10 - Transfer of unspent CSR amount - Companies (Corporate Social Responsibility Policy) Rules, 2014

1 [10. Transfer of unspent CSR amount. - Until a fund is specified in Schedule VII for the purposes of sub-section (5) and(6) of section 135 of the Act, the unspent CSR amount, if any, shall be transferred by the company to any fund included in schedule VII of the Act. ] ************* NOTES:- 1. Inserted vide NOTIFICATION NO. G.S.R. 40(E) dated 22-01-2021