Has sub-section (6) of section 135 has been notified, if yes, please share the reference of notification number and date, or copy of notification.
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CSR Amendment
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Provision: Section 135(6) of the Companies Act, 2013.
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Effective Date: January 22, 2021.
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Purpose: It mandates that any amount remaining unspent in relation to an "ongoing project" must be transferred to a special "Unspent CSR Account" in a scheduled bank within 30 days of the end of the financial year. These funds must be spent within three financial years, failing which they must be transferred to a fund specified in Schedule VII.
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