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of <h1>MCA Clarifies CSR Provisions in Section 135; Amends Rule 4(6) of CSR Policy Rules, 2014 Effective September 12.</h1> The circular from the Ministry of Corporate Affairs provides clarifications regarding the Corporate Social Responsibility (CSR) provisions under Section 135 of the Companies Act, 2013. It states that Rule 4(6) of the Companies (Corporate Social Responsibility Policy) Rules, 2014 has been amended as of September 12, 2014. Consequently, clarification (iv) from a previous circular dated June 18, 2014, is omitted. This update is issued with the approval of the competent authority and is directed to all regional directors, registrars of companies, and stakeholders.
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