Companies (Corporate Social Responsibility Policy) Amendment Rules, 2022.

In exercise of the powers conferred under section 135 and sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Corporate Social Responsibility Policy) Rules, 2014, namely:-

1. 1. Short title and commencement. – (1) These rules may be called the Companies (Corporate Social
   Responsibility Policy) Amendment Rules, 2022.

(2) They shall come into force on the date of their publication in the Official Gazette.

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

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Notification : https://www.dropbox.com/s/lxvjjkqf8zakurp/Companies%20%28Corporate%20Social%20Responsibility%20Policy%29%20Amendment%20Rules%2C%202022..pdf?dl=0