CSR Policy requirements removed: former Rule 6 mandated Schedule VII alignment, execution modalities, monitoring and surplus treatment. Rule 6 of the Companies (Corporate Social Responsibility Policy) Rules, 2014 has been omitted. Previously, Rule 6 required a company's CSR Policy to list CSR projects or programmes aligned with Schedule VII, specify modalities, implementation schedules and monitoring processes, require the board to ensure activities related to Schedule VII, and state that surplus from CSR projects shall not form part of business profit.