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of <h1>India Amends CSR Policy Rules: Broadens Scope and Clarifies Framework Under Companies Act, 2013.</h1> The Companies (Corporate Social Responsibility Policy) Amendment Rules, 2018, issued by the Ministry of Corporate Affairs, India, modify the 2014 CSR Policy Rules under the Companies Act, 2013. Key amendments include changes in terminology to broaden the scope of CSR activities, replacing phrases like 'relating to activities' with 'activities, areas or subjects.' The amendments also revise references to company types, replacing 'an unlisted public company or a private company' with 'a company.' These changes aim to clarify and expand the CSR framework, aligning it with specified areas or subjects in Schedule VII of the Act.
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