https://www.taxtmi.com/article/detailed?id=12715 Section 135 requires eligible companies to allocate a mandated portion of net profit to CSR, constitute a CSR committee, adopt a board approved CSR policy, disclose the policy in the annual board report, and publish CSR activities online. The 2022 amendments allow implementation through recognised implementing entities such as charitable companies, registered public trusts, registered societies established by the company, or government bodies. Procedural compliance includes filing Form CSR 1 on the MCA portal with authorised digital signatures, professional confirmation, document upload, SRN generation, and issuance of a CSR registration number. en-us Thu, 20 Jun 2024 10:15:55 +0530 Thu, 20 Jun 2024 10:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12715 Section 135 requires eligible companies to allocate a mandated portion of net profit to CSR, constitute a CSR committee, adopt a board approved CSR policy, disclose the policy in the annual board report, and publish CSR activities online. The 2022 amendments allow implementation through recognised implementing entities such as charitable companies, registered public trusts, registered societies established by the company, or government bodies. Procedural compliance includes filing Form CSR 1 on the MCA portal with authorised digital signatures, professional confirmation, document upload, SRN generation, and issuance of a CSR registration number. Articles Corporate Laws / IBC / SEBI Thu, 20 Jun 2024 10:15:55 +0530 https://www.taxtmi.com/article/detailed?id=12715