With a view to improve the CSR environment and the functioning of NGOs operating in India & rendering CSR support services to the companies, the MCA vide its notifications dated 22nd January, 2021, had introduced substantial amendments to the CSR provisions under the Companies Act, 2013.
source https://www.caclubindia.com/articles/ngos-mandated-csr-registration-number-80g-12a-registration-undertake-csr-activities-45182.asp
source https://www.caclubindia.com/articles/ngos-mandated-csr-registration-number-80g-12a-registration-undertake-csr-activities-45182.asp
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