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ARTICLE · 08 FEBRUARY 2021

Ushering A New CSR Regime

Khaitan & Co.
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The Ministry of Corporate Affairs has notified the Companies Amendment Rules 2021 (Amendment Rules) to amend the Companies Rules 2014

IndiaCorporate/Commercial Law
Sharad Abhyankar
Sharad Abhyankar
Parag Bhide
Parag Bhide
Arjun Bhagi
Arjun Bhagi
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Introduction

The Ministry of Corporate Affairs (MCA) has notified the Companies (Corporate Social Responsibility Policy) Amendment Rules 2021 (Amendment Rules) to amend the Companies (Corporate Social Responsibility Policy) Rules 2014 (Rules). The Amendment Rules build on the draft amendments that were introduced in March last year and to further implement some of the recommendations of the Report of the High-Level Committee (HLC) appointed by MCA in 2018. With exception of rules pertaining to registration of implementation agencies with MCA, other the Amendment Rules, came into effect from 22 January 2021.

We have analysed below the key changes introduced by the Amendment Rules:

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