Companies (Accounts) Amendment Rules, 2022

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....m CSR-2 to the Registrar for the preceding financial year (2020-2021) and onwards as an addendum to Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be: Provided that for the preceding financial year (2020-2021), Form CSR-2 shall be filed separately on or before 31st March 2022, after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be.". 3. In the said rules, in the Annexure, after Form AOC-4 CFS, the following form shall be inserted, namely:- [F. No. 1/19/2013-CL-V-Part III] K. V. R. MURTY, Jt. Secy. Note : The principal rules were published in the Gazette of India vide number G.S.R. 239(E), dated the 31st March, 2014 and was subsequently amended vide notifications number G.S.R. 723(E), dated the 14th October, 2014, G.S.R. 37(E), dated the 16th January, 2015, G.S.R. 680(E), dated the 4th September, 2015, G.S.R. 742(E), dated the 27^th July, 2016, G.S.R. 1371(E), dated the 7th November, 2017, G.S.R. 191(E), dated the 27th February, 2018, G.S.R. 725(E), dated the 31st July, 2018, G.S.R. 803 (E), dated the 22nd October, 2019, G.S.R. 60 (E), dated the 30^th January, 2020 and G.S.R. 205(E), dated the 24th March, 2021 &nbsp....

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....] Yes â—‹ No S. No. Financial Year (in Rs.) Amount available for set-off Amount set-off in the financial year, if any (in (in Rs.) Balance Amount Rs) 1 FY-1 (Financial Year End Date) 2 FY-2 (Financial Year End Date) 3 FY-3 (Financial Year End Date) Total 5. (a) Whether the company has completed the period of three financial years since its incorporation Yes No (b) If no, then provide the number of financial years completed since incorporation (c) Net Profit & other details for the preceding financial years: S. No. Particulars 1 Profit before tax 2 Net Profit computed u/s 198 3 Total amount adjusted as per rule 2(1)(h) of the CSR Policy Rules 2014 4 Total Net Profit for section 135 (2-3) Amount (in Rs) FY-1 FY-2 FY-3 (d)* Average net profit of the company as per section 135(5) 6. (a)* 2% of Average net profit of the company as per section 135(5) (b) Surplus arising out of the CSR projects/programs or activities of the previous financial year, if any (c)* Amount required to be set off for the financial year, (d)* Total CSR obligation for the f....

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....ear is greater than unspent for Ongoing projects) 11 Implementation - Through Implementing Agency CSR Regi- stration No. Name 12 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] 8. Details of transfer of Unspent CSR amount for the financial year: (a) Transfer to Unspent CSR account as per Section 135(6) Amount to be transferred to Unspent CSR account Amount actually transferred to Unspent CSR account Date of Transfer Deficiency, if any (b) Transfer to Fund specified in Schedule VII as per second proviso to Section 135(5) for the Financial Year: Amount to be transferred to Fund specified in Schedule VII Amount actually transferred to Fund specified in Schedule VII Date of Transfer Deficiency, if any 9. *Specify the reason(s) if the company has failed to spend two per cent of the average net profit as per section 135(5): 10. *Whether any unspent amount of preceding three financial years (financial year ending after 22nd January 2021) has been spent in the financial year Yes о No (a) Details of CSR amount spent in the financial year pertaining to three prec....

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....new in hs) Year Direct CSR proje sched St Dis (in Registr ct ule at tric Rs.) perta ins VII e t (Yes/N o) Name ation No. 1 2 3 4 5 Total XX (iv) Details of amount spent against new other than ongoing projects in the financial year: Number of Other than Ongoing Projects 1 2 3 4 5 6 7 8 9 S. Finan Item Name of the Local No. cial from project year the Area (Yes/ Location of the Project to list of No) Amount Spent in the Financial Mode of Mode of Implement ation - Direct Implementa tion - Through 14 which activit the ies in new sched projec ule t VII pertai 1 n 2 3 THE GAZETTE OF INDIA: EXTRAORDINARY State District [PART II SEC. 3(i)] Implementing Year (in (Yes/No) Rs.) Agency Total XX CSR Registrat ion No. Name 11. Whether any unspent amount pertaining to FY 2014-15 to FY 2019-20 has been spent in the financial year Yes No Details of amount spent against CSR proje....