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of <h1>Amendment to CSR Rules: Companies Can Partner with Section 8 Entities, Trusts, or Societies for CSR Activities.</h1> The Companies (Corporate Social Responsibility Policy) Amendment Rules, 2016, were enacted by the Central Government under the Companies Act, 2013. Effective upon publication, these rules amend the 2014 CSR Policy Rules. Specifically, they modify rule 4, sub-rule (2), allowing a company's Board to conduct CSR activities through entities established under section 8 of the Act, registered trusts, or societies. These entities may be established by the company or government bodies. If using other entities, they must have a three-year track record in similar projects, with specified project details, fund utilization modalities, and monitoring mechanisms.
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