Corporate Social Responsibility rule amendment: amendment to Rule 4(6) supersedes prior clarification and omits earlier guidance. Clarification: the Companies (Corporate Social Responsibility Policy) Rules, 2014 were amended by notification dated 12.09.2014 to modify Rule 4(6); consequently, clarification (iv) in General Circular No. 21 of 2014 dated 18.06.2014 is omitted and the amended rule supersedes that prior explanatory guidance for CSR compliance.
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Provisions expressly mentioned in the judgment/order text.
Corporate Social Responsibility rule amendment: amendment to Rule 4(6) supersedes prior clarification and omits earlier guidance.
Clarification: the Companies (Corporate Social Responsibility Policy) Rules, 2014 were amended by notification dated 12.09.2014 to modify Rule 4(6); consequently, clarification (iv) in General Circular No. 21 of 2014 dated 18.06.2014 is omitted and the amended rule supersedes that prior explanatory guidance for CSR compliance.
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