MANU/DCAF/0075/2021

Ministry : Ministry of Corporate Affairs

General Circular No. : 14/2021

Date : 25.08.2021

Notification/ Circulars Referred : Circular no. 21/2014 (dated 18th June 2014) MANU/DCAF/0092/2014;36/2014 (dated 17th September 2014) MANU/DCAF/0128/2014;01/2016 (dated 12th January 2016) MANU/DCAF/0002/2016;05/2016 (dated 16th May 2016) MANU/DCAF/0057/2016; General Circular no. 06/2018 (dated 28th May 2018) MANU/DCAF/0061/2018

Citing Reference:
Circular no. 21/2014 (dated 18th June 2014) MANU/DCAF/0092/2014  Referred

36/2014 (dated 17th September 2014) MANU/DCAF/0128/2014  Referred

01/2016 (dated 12th January 2016) MANU/DCAF/0002/2016  Referred

05/2016 (dated 16th May 2016) MANU/DCAF/0057/2016  Referred

General Circular no. 06/2018 (dated 28th May 2018) MANU/DCAF/0061/2018  Referred

To,

All Regional Director,
All Registrar of Companies,
All Stakeholders.

Frequently asked questions on Corporate Social Responsibility

Madam/Sir(s),

The broad framework of CSR has been provided in Section 135 of the Companies Act, 2013 (herein after referred as 'the Act'), Schedule VII of the Act and Companies (CSR Policy) Rules, 2014 (herein after referred as 'the CSR Rules'). Further, Ministry had also issued clarifications including FAQs from time to time on various issues concerning CSR.

2. A number of significant developments have taken place since then. The Ministry has notified the amendments in Section 135 of the Act as well in the CSR Rules on 22nd January 2021 with an aim to strengthen the CSR ecosystem, by improving disclosures and by simplifying compliances. In response to such amendments, Ministry has received several references and representations from stakeholders seeking clarifications on the various issues related to CSR.