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of <h1>Amended Rule 6 of 2014 mandates CSR policy to align with Schedule VII, detailing execution, monitoring, and surplus use.</h1> Rule 6 of the Companies (Corporate Social Responsibility Policy) Rules, 2014, as amended, outlines the requirements for a company's CSR policy. It mandates that the policy include a list of CSR projects or programs aligned with Schedule VII of the Act, detailing their execution and monitoring processes. The Board of Directors must ensure these activities are relevant to the specified areas. Additionally, any surplus from CSR activities should not contribute to the company's business profits. Various provisions have been substituted or omitted through subsequent notifications to refine these requirements.
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