CSR Changes 2021 (CSR Amendments)

Last updated: 28 January 2021

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This document details the significant changes to Corporate Social Responsibility (CSR) regulations introduced in 2021, stemming from amendments to the Companies Act of 2019 and 2020, along with the Companies (CSR Policy) Amendment Rules, 2021. It covers revised definitions, implementation rules, reporting requirements, and expenditure guidelines, including penalties for non-compliance and specific provisions for ongoing projects and asset creation. This guide is crucial for companies needing to understand and adhere to the updated CSR framework in India.

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Note on Implementation of Amendments of Companies Amendment Act, 2019, Companies Amendment Act, 2020 and Companies (CSR Policy) Amendment Rules, 2021. #pdf

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Submitted by Anant Gupta · Posted 28 January 2021 · Other files by Anant Gupta · Report

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