https://www.taxtmi.com/notifications?id=139204 The amendment mandates that any company with amounts in an Unspent Corporate Social Responsibility Account under section 135(6) must constitute a CSR Committee and comply with section 135(2)-(6); omits the earlier sub rule (2); expands and clarifies permissible implementing entities to include section 8 companies, registered trusts and societies with prescribed tax registrations or exemptions, government established or statutory entities, and organisations with an established three year track record; revises Rule 8 threshold language; substitutes an updated Annexure II annual CSR reporting format; and updates the e form CSR 1 entity classification. en-us Tue, 20 Sep 2022 00:00:00 +0530 Thu, 22 Sep 2022 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139204 The amendment mandates that any company with amounts in an Unspent Corporate Social Responsibility Account under section 135(6) must constitute a CSR Committee and comply with section 135(2)-(6); omits the earlier sub rule (2); expands and clarifies permissible implementing entities to include section 8 companies, registered trusts and societies with prescribed tax registrations or exemptions, government established or statutory entities, and organisations with an established three year track record; revises Rule 8 threshold language; substitutes an updated Annexure II annual CSR reporting format; and updates the e form CSR 1 entity classification. Notifications Companies Law Tue, 20 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139204