CSR implementation: entities must register via electronic Form CSR 1 and Boards must certify proper utilisation and monitoring. Rule 4 requires the Board to ensure CSR activities are conducted by the company or through eligible implementing agencies (section 8 companies, registered trusts/societies with tax registration or statutory entities, or entities with a three year track record). From 1 April 2021 such entities must register by filing Form CSR 1 electronically, digitally verified by a practising CA/CS/Cost Accountant, upon which a unique CSR Registration Number is generated. Companies may engage international organisations and collaborate with other companies; the Board must monitor fund utilisation and obtain CFO certification, and oversee ongoing project timelines and modifications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
CSR implementation: entities must register via electronic Form CSR 1 and Boards must certify proper utilisation and monitoring.
Rule 4 requires the Board to ensure CSR activities are conducted by the company or through eligible implementing agencies (section 8 companies, registered trusts/societies with tax registration or statutory entities, or entities with a three year track record). From 1 April 2021 such entities must register by filing Form CSR 1 electronically, digitally verified by a practising CA/CS/Cost Accountant, upon which a unique CSR Registration Number is generated. Companies may engage international organisations and collaborate with other companies; the Board must monitor fund utilisation and obtain CFO certification, and oversee ongoing project timelines and modifications.
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