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<h1>Deadline for CSR Reports Extended to March 31, 2025, per Companies (Accounts) Second Amendment Rules, 2024.</h1> The Ministry of Corporate Affairs has issued a notification amending the Companies (Accounts) Rules, 2014. The amendment, titled Companies (Accounts) Second Amendment Rules, 2024, changes the deadline for filing Corporate Social Responsibility (CSR) reports in Form CSR-2. The deadline is extended from December 31, 2024, to March 31, 2025. This amendment is made under various sections of the Companies Act, 2013, and will take effect upon publication in the Official Gazette.