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<h1>CSR filing requirement extended for the financial year with CSR-2 to be filed only after annual accounts submission.</h1> For the financial year 2022-2023, Form CSR-2 shall be filed separately after filing Form AOC-4 or Form AOC-4-NBFC (Ind AS) or Form AOC-4 XBRL, as specified in the rules, and within the extended timeline provided by the amendment.