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Clarification with regard to provisions of Corporate Social Responsibility (CSR) under section 135 of the Companies Act, 2013.
September, 24th 2014

Clarification with regard to provisions of Corporate Social Responsibility (CSR) under section 135 of the Companies Act, 2013. - Dated 17-9-2014 - Companies Law


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,

New Delhi-110001

Dated: 17.09.2014


All Regional Director,

All Registrar of Companies,

All Stakeholders

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.

(Seema Rath)

Assistant Director (CSR)

Tel: 011-23384657

Copy to:

1.   PSO to Secretary

2.   PPS to Additional Secretary

3.   PS to DG(IICA)

4.   PS to JS(M)/JS(B)/JS(ADM)/JS(SP)/DII (NS)/EA/DII (Policy)

5.   DIR (AK)/ DIR (NC)/ DIR(PS)/DIR (R&A)

6.   e-Governance Cell for uploading on website of MCA

7.   Guard File.

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