Companies (Corporate Social Responsibility Policy) Amendment Rules, 2022

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....ey shall come into force on the date of their publication in the Official Gazette. 2. In the Companies (Corporate Social Responsibility Policy) Rules, 2014 (hereinafter referred to as the said rules), in rule 3, - (i) in sub-rule (1), after the proviso, the following proviso shall be inserted, namely: - "Provided further that a company having any amount in its Unspent Corporate Social Responsibility Account as per sub-section (6) of section 135 shall constitute a CSR Committee and comply with the provisions contained in sub-sections (2) to (6) of the said section."; (ii) sub-rule (2) shall be omitted. 3. In the said rules, in rule 4, for sub-rule (1), the following sub-rule shall be substituted, namely: - ....

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....stituted; (ii) for the words "whichever is less", the words "whichever is higher" shall be substituted. 5. In the said rules, for Annexure-II, the following Annexure shall be substituted, namely:- "ANNEXURE -II FORMAT FOR THE ANNUAL REPORT ON CSR ACTIVITIES TO BE INCLUDED IN THE BOARD'S REPORT FOR FINANCIAL YEAR COMMENCING ON OR AFTER THE 1ST DAY OF APRIL, 2020 1.  Brief outline on CSR      Policy of the Company: 2. Composition of CSR Committee: Sl. No. Name of Director Designation / Nature of Directorship Number of meetings of CSR Committee held during the year Number of meetings of CSR Committee attended during the year      ....

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.... transferred to Unspent CSR Account as per sub- section (6) of section 135. Amount transferred to any fund specified under Schedule VII as per second proviso to sub-section (5) of section 135. Amount. Date of transfer. Name of the Fund Amount. Date of transfer.               (f) Excess amount for set-off, if any: Sl. No. Particular Amount (in Rs.) (1) (2) (3) (i) Two percent of average net profit of the company as per sub-section (5) of section 135   (ii) Total amount spent for the Financial Year   (iii) Excess amount spent for the Financial Year [(ii)-(i)]   (iv) Surplus arising out ....

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....nter the number of Capital assets created/ acquired ____________ Furnish the details relating to such asset(s) so created or acquired through Corporate Social Responsibility amount spent in the Financial Year: Sl. No. Short particulars of the property or asset(s) [including complete address and location of the property] Pincode of the property or asset(s) Date of creation Amount of CSR amount spent Details of entity/ Authority/ beneficiary of the registered owner (1) (2) (3) (4) (5) (6)           CSR Registration Number, if applicable Name Registered address             ....