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          <h1>Companies Required to Disclose CSR Policy in Board Report and Website per Rule 9 of Companies (Accounts) Rules, 2014.</h1> Companies must disclose the contents of their Corporate Social Responsibility (CSR) Policy in the Board's report and on the company's website, if available, following the annexure outlined in the Companies (Corporate Social Responsibility Policy) Rules, 2014. This requirement is stipulated under Rule 9 of the Companies (Accounts) Rules, 2014, as part of the broader Companies Law framework.

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