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Companies Law - Highlights / Catch Notes

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Companies are required to file Form CSR-2 separately on or ...


Companies must file CSR report separately by Dec 31, 2024 for FY 2023-24.

Notifications     Companies Law

September 27, 2024

Companies are required to file Form CSR-2 separately on or before December 31, 2024, after filing Form AOC-4, AOC-4-NBFC (Ind AS), or AOC-4 XBRL for the financial year 2023-2024. This amendment to Rule 12(1B) of the Companies (Accounts) Rules, 2014 has been introduced through the Companies (Accounts) Amendment Rules, 2024, which came into force on the date of publication in the Official Gazette. The notification exercises powers under various sections of the Companies Act, 2013, related to financial statements, corporate social responsibility reporting, and filing requirements.

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