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of <h1>India Updates CSR Rules: New Definitions, Registration via Form CSR-1, and Disclosure Mandates Effective April 2021.</h1> The Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021, issued by the Ministry of Corporate Affairs, amend the 2014 CSR rules under the Companies Act, 2013. Key changes include definitions of terms like 'administrative overheads' and 'CSR Committee,' and guidelines for CSR implementation, including the requirement for entities to register with the government via Form CSR-1 by April 1, 2021. The rules outline CSR expenditure limits, reporting requirements, and conditions for excess spending. Companies must disclose CSR activities on their websites, and unspent CSR funds must be transferred to designated funds as per Schedule VII of the Act.
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