The Companies (Corporate SocialResponsibility Policy) Amendment Rules, 2018

MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 19th September, 2018

G.S.R. 895(E).— In exercise of the powers conferred by section 135 and sub-sections (1) and (2) of section 469
of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to
amend the Companies (Corporate Social Responsibility Policy) Rules, 2014, namely:-
1. Short title and commencement. – (1) These rules may be called the Companies (Corporate Social
Responsibility Policy) Amendment Rules, 2018.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Companies (Corporate Social Responsibility Policy) Rules, 2014, –
(1) in rule 2, –
(a) in sub-rule (1), in sub-clause (i) of clause (c), after the words “relating to activities”, the words “,
areas or subjects” shall be inserted;
(b) in sub-rule (1), in sub-clause (ii) of clause (c), for the words “cover subjects enumerated”, the words
“include activities, areas or subjects specified” shall be substituted;
(c) in sub-rule (1), in clause (e), for the words “company as”, the words “company in areas or subjects”
shall be substituted.
(2) in rule 5, in clause (i) of sub rule (1), for the words “an unlisted public company or a private company”,
the words “a company” shall be substituted.
(3) In rule 6, –
(a) in sub-rule (1), in clause (a), for the words “falling within the purview of” the words “areas or
subjects specified in” shall be substituted;
(b) in sub-rule (1), in second proviso to clause (b), for the words, “activities included in Schedule VII” the
words “areas or subjects specified in Schedule VII” shall be substituted.
(4) in rule 7, for the words, “purview of”, the words “areas or subjects, specified in” shall be substituted.

[F. No. 05/03/2018-CSR]
K.V.R. MURTY, Jt. Secy.