General Circular No. 36/2014
F. No. 05/01/2014-CSR
Government of India
Ministry of Corporate Affairs
5th Floor, ‘A’ Wing
Shastri Bhawan, Dr. R.P. Road,
Subject: Clarification with regard to provisions of Corporate Social Responsibility (CSR) under section 135 of the Companies Act, 2013.
In continuation of the General Circular No. 21 of 2014 dated 18.06.2014, the following clarifications are hereby issued:
(i) Rule 4(6) of the Companies (Corporate Social Responsibility Policy) Rules, 2014 as notified on 27.02.2014 has been amended by notification dated 12.09.2014; and
(ii) Consequently, clarification (iv) in General Circular No. 21 of 2014 dated 18.06.2014, stands omitted.
2. This issues with the approval of Competent Authority.
Assistant Director (CSR)