Clarification with regard to provisions of Corporate Social Responsibility (CSR) under section 135 of the Companies Act, 2013. - Companies Law - 36/2014

General Circular No. 36/2014 F. No. 05/01/2014-CSR Government of India Ministry of Corporate Affairs 5 th Floor, A Wing Shastri Bhawan, Dr. R.P. Road, New Delhi-110001 Dated: 17.09.2014 To All Regional Director, All Registrar of Companies, All Stakeholders Subject: Clarification with regard to provisions of Corporate Social Responsibility (CSR) under section 135 of the Companies Act, 2013 . Sir, In continuation of the General Circular No. 21 of 2014 dated 18.06.2014 , the following clarifications are hereby issued: (i) Rule 4(6) of the Companies (Corporate Social Responsibility Policy) Rules, 2014 as notified on 27.02.2014 has been amended by notification dated 12.09.2014 ; and (ii) Consequently, clarification (iv) in General Circular No. 21 of 2014 dated 18.06.2014 , stands omitted. 2. This issues with the approval of Competent Authority. (Seema Rath) Assistant Director (CSR) Tel: 011-23384657 Copy to: 1. PSO to Secretary 2. PPS to Additional Secretary 3. PS to DG(IICA) 4. PS to JS(M)/JS(B)/JS(ADM)/JS(SP)/DII (NS)/EA/DII (Policy) 5. DIR (AK)/ DIR (NC)/ DIR(PS)/DIR (R A) 6. e-Governance Cell for uploading on website of MCA 7. Guard File.