SubstitutionHigh ImpactCOMPANIES_ACT_2013
Official PDF (p. 2)COMPANIES_ACT_2013 · Section 135 / CSR Rules
Companies (Corporate Social Responsibility Policy) Amendment Rules, 2025
Applicable from 2026-06
Attempt Applicability
2026-06:Applies
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
CSR compliance relied on annual reporting without real-time technology-driven verification of CSR expenditure.
New PositionAmended
Enhanced transparency in CSR fund utilisation with stricter monitoring of ongoing projects and streamlined eligibility criteria under Section 135.
Affected Syllabus Chapters
business-laws-and-ethics
companies-act-2013
Code: companies-act-2013
Authority Document Reference
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