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        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.

        The Central Government issued an amendment to the Companies (Corporate Social Responsibility Policy) Rules, 2014, effective from July 14, 2025. Pursuant to its authority under the Companies Act, 2013, the amendment replaces the existing e-form CSR-1 with a new version to be used for compliance reporting. This regulatory update mandates companies to adhere to the revised procedural requirements for CSR disclosures, ensuring enhanced transparency and accountability in CSR activities. The amendment consolidates prior changes to the CSR framework, reinforcing statutory obligations on companies to comply with CSR policy disclosures as prescribed under section 135 of the Companies Act.

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