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<h1>CSR report deadline extended under Companies (Accounts) Amendment Rules, altering the statutory filing timeline for Form CSR 2.</h1> Amendment to Companies (Accounts) Rules, 2014 substitutes the deadline in rule 12, sub rule (1B), fourth proviso for filing the Form CSR 2, extending the statutory due date and thereby changing the compliance timeline for submission of the Corporate Social Responsibility report; the amendment is titled Companies (Accounts) Amendment Rules, 2025 and commences on publication in the Official Gazette.