MCA Vide Notification No. G.S.R.895(E) on Wednesday, 19^th September, 2018 has issued Companies (Corporate Social Responsibility Policy) Amendment Rules, 2018 to amend the Companies (Corporate Social Responsibility Policy) Rules, 2014 wherein;

1. In rule 2, in sub-rule (1)
2. in sub-clause (i) of clause (c), after the words “relating to activities”, the words “, areas or subjects” shall be inserted;
3. in sub-clause (ii) of clause (c), for the words “cover subjects enumerated”, the words” include activities, areas or subjects specified” shall be substituted;
4. in clause (e), for the words “company as”, the words” company in areas or subjects” shall be substituted.
5. in rule 5, in clause (i) of sub rule (1), for the words” an unlisted public company or a private company”, the words “a company” shall be substituted.
6. In rule 6, in sub-rule (1),-
7. in clause (a), for the words “falling within the purview of” the words “areas or subjects specified in” shall be substituted;
8. in second proviso to clause (b), for the words, “activities included in Schedule VII” the words” areas or subjects specified in Schedule VII” shall be substituted.
9. in rule 7, for the words, “purview of”, the words “areas or subjects, specified in” shall be substituted.

The said Notification can be accessed through the following link:MCANotfNo_GSR 895(E)_Dt.19.09.2018_Cos.(CSR Policy)Amend Rules, 2018