MCA vide Notification No. G.S.R.40 dated 22/01/2021 has issued Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 thereby further amending Companies (Corporate Social Responsibility Policy) Rules, 2014.

The said Notification can be accessed through the following link: MCA_Notif_GSR.40(E)_22.01.2021_Co. (CSR Policy) Amendment Rules, 2021