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    <description>Rule 4 requires the Board to ensure CSR activities are conducted by the company or through eligible implementing agencies (section 8 companies, registered trusts/societies with tax registration or statutory entities, or entities with a three year track record). From 1 April 2021 such entities must register by filing Form CSR 1 electronically, digitally verified by a practising CA/CS/Cost Accountant, upon which a unique CSR Registration Number is generated. Companies may engage international organisations and collaborate with other companies; the Board must monitor fund utilisation and obtain CFO certification, and oversee ongoing project timelines and modifications.</description>
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