https://www.taxtmi.com/article/detailed?id=9650 The Amendment Rules revise the CSR Rules by redefining key terms including corporate social responsibility, CSR Policy and ongoing project, excluding specified activities from CSR while allowing pandemic related R&D under conditions; prescribe implementation through specified registered entities and require CSR 1 registration; mandate Board oversight, CFO certification of fund utilization and monitoring of ongoing projects; require the CSR Committee to recommend an annual action plan detailing projects, execution, fund modalities and monitoring; and expand reporting, impact assessment and disclosure obligations, including treatment of surplus, set off, capital asset ownership and transfer of unspent amounts to Schedule VII funds. en-us Thu, 28 Jan 2021 10:48:34 +0530 Thu, 28 Jan 2021 10:48:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9650 The Amendment Rules revise the CSR Rules by redefining key terms including corporate social responsibility, CSR Policy and ongoing project, excluding specified activities from CSR while allowing pandemic related R&D under conditions; prescribe implementation through specified registered entities and require CSR 1 registration; mandate Board oversight, CFO certification of fund utilization and monitoring of ongoing projects; require the CSR Committee to recommend an annual action plan detailing projects, execution, fund modalities and monitoring; and expand reporting, impact assessment and disclosure obligations, including treatment of surplus, set off, capital asset ownership and transfer of unspent amounts to Schedule VII funds. Articles Corporate Laws / IBC / SEBI Thu, 28 Jan 2021 10:48:34 +0530 https://www.taxtmi.com/article/detailed?id=9650