Companies (CSR Policy) Amendment Rules, 2022

Companies (CSR Policy) Amendment Rules, 2022: Companies (Corporate Social Responsibility Policy) Amendment Rules, 2022 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.