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TMI BlogCompanies (Corporate Social Responsibility Policy) Amendment Rules, 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... f their publication in the Official Gazette. 2. In the Companies (Corporate Social Responsibility Policy) Rules, 2014 (hereinafter referred to as the said rules), in rule 3, - (i) in sub-rule (1), after the proviso, the following proviso shall be inserted, namely: - "Provided further that a company having any amount in its Unspent Corporate Social Responsibility Account as per sub-section (6) of section 135 shall constitute a CSR Committee and comply with the provisions contained in sub-sections (2) to (6) of the said section."; (ii) sub-rule (2) shall be omitted. 3. In the said rules, in rule 4, for sub-rule (1), the following sub-rule shall be substituted, namely: - '(1) The Board shall ensure that the CSR activities are underta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said rules, for Annexure-II, the following Annexure shall be substituted, namely:- "ANNEXURE -II FORMAT FOR THE ANNUAL REPORT ON CSR ACTIVITIES TO BE INCLUDED IN THE BOARD'S REPORT FOR FINANCIAL YEAR COMMENCING ON OR AFTER THE 1ST DAY OF APRIL, 2020 1. Brief outline on CSR Policy of the Company: 2. Composition of CSR Committee: Sl. No. Name of Director Designation / Nature of Directorship Number of meetings of CSR Committee held during the year Number of meetings of CSR Committee attended during the year 3. Provide the web-link(s) where Composition of CSR Committee, CSR Policy and CSR Projects approved by the board are disclosed on the website of the company. 4. Provide the executive summary along with web-link(s) of Im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rplus arising out of the CSR projects or programmes or activities of the previous Financial Years, if any (v) Amount available for set off in succeeding Financial Years [(iii)-(iv)] 7. Details of Unspent Corporate Social Responsibility amount for the preceding three Financial Years: 1 2 3 4 5 6 7 8 Sl. No. Preceding Financial Year(s) Amount transferred to Unspent CSR Account under sub- section (6) of section 135 (in Rs.) Balance Amount in Unspent CSR Account under sub- section (6) of section 135 (in Rs.) Amount Spent in the Financial Year (in Rs) Amount transferred to a Fund as specified under Schedule VII as per second proviso to sub- section (5) of section 135, if any Amount remaining to be spent in succeeding Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating thereto, the following serial number shall be substituted, namely:- "1. *Nature of the entity * Company established under section 8, exempted under sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10 and approved under section 80G of the Income Tax Act, 1961. * Company established under section 8, registered under section 12A and approved under section 80G of the Income Tax Act, 1961. * Registered public trust, exempted under sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10 and approved under section 80G of the Income Tax Act, 1961. * Registered public trust, registered under section 12A and approved under section 80G of the Income Tax Act, 1961. * Registered society, exempted under sub-c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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