Any measures taken up by mca for inconsistency of rule3(2) with sec 135(1)...any notification?

The MCA resolved these inconsistencies by aligning the Rules with the amendments to the Companies Act, 2013, particularly by introducing Section 135(9) and issuing clarifying circulars that override previous ambiguities in the older versions of the CSR Rules. You should refer to the most recent version of the Companies (Corporate Social Responsibility Policy) Rules, 2014, as amended through 2025, for the current compliance framework.