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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New Amendment Alters CSR-2 Filing Deadlines for Financial Years 2020-2021 and 2021-2022 per Companies (Accounts) Rules, 2014.</h1> The Companies (Accounts) Third Amendment Rules, 2022, issued by the Ministry of Corporate Affairs, mandates that for the financial year 2020-2021, Form CSR-2 must be filed separately by 30th June 2022, following the submission of Form AOC-4, AOC-4 XBRL, or AOC-4 NBFC (Ind AS). For the financial year 2021-2022, Form CSR-2 is to be filed by 31st March 2023, after the respective forms. These amendments, effective upon publication, modify the Companies (Accounts) Rules, 2014, specifically altering the deadlines for filing related forms.
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