CSR Compliances as per New Rules

The Companies Act, 2013 (the Act) introduced the mandatory provisions of CSR and accordingly Section 135 of the Act and the Companies (Corporate Social Responsibility Policy) Rules, 2014 ["CSR Rules"] framed thereunder govern CSR in India.

source https://www.caclubindia.com/articles/csr-compliances-as-per-new-rules-47665.asp