Companies
(Corporate Social Responsibility Policy) Rules, 2014
[Companies (Corporate Social Responsibility Policy) Rules, 2014]
[27th February, 2014]
In exercise of the powers
conferred under Section 135 and sub-sections (1) and (2) of Section 469 of the
Companies Act, 2013 (18 of 2013), the Central Government hereby makes the
following rules, namely.
Rule - 1. Short title and commencement.
(1) These rules may be called
the Companies (Corporate Social
Responsibility Policy) Rules, 2014.
(2) They shall come into force
on the 1st day of April, 2014.
Rule - [2. Definitions.
(1) In these rules, unless the
context otherwise requires,
(a) “Act” means the Companies
Act, 2013 (18 of 2013);
(b) “Administrative overheads”
means the expenses incurred by the company for ‘general management and
administration’ of Corporate Social Responsibility functions in the company but
shall not include the expenses directly incurred for the designing,
implementation, monitoring, and evaluation of a particular Corporate Social
Responsibility project or programme;
(c) “Annexure” means the
Annexure appended to these rules;
(d) “Corporate Social
Responsibility (CSR)” means the activities undertaken by a Company in pursuance
of its statutory obligation laid down in Section 135 of the Act in accordance
with the provisions contained in these rules, but shall not include the
following, namely.
(i) activities undertaken in
pursuance of normal course of business of the company:
Provided that any company
engaged in research and development activity of new vaccine, drugs and medical
devices in their normal course of business may undertake research and
development activity of new vaccine, drugs and medical devices related to COVID-19
for financial years 2020-21, 2021-22, 2022-23 subject to the conditions that.
(a) such research and
development activities shall be carried out in collaboration with any of the
institutes or organisations mentioned in item (ix) of Schedule VII to the Act;
(b) details of such activity
shall be disclosed separately in the Annual report on CSR included in the
Board's Report;
(ii) any activity undertaken by
the company outside India except for training of Indian sports personnel
representing any State or Union territory at national level or India at
international level;
(iii) contribution of any amount
directly or indirectly to any political party under Section 182 of the Act;
(iv) activities benefitting
employees of the company as defined in clause (k) of Section 2 of the Code on Wages, 2019 (29 of 2019);
(v) activities supported by the
companies on sponsorship basis for deriving marketing benefits for its products
or services;
(vi) activities carried out for
fulfilment of any other statutory obligations under any law in force in India;
(e) “CSR Committee” means the
Corporate Social Responsibility Committee of the Board referred to in Section
135 of the Act;
(f) “CSR Policy” means a
statement containing the approach and direction given by the board of a
company, taking into account the recommendations of its CSR Committee, and
includes guiding principles for selection, implementation and monitoring of
activities as well as formulation of the annual action plan;
(g) “International
Organisation” means an organisation notified by the Central Government as an
international organisation under Section 3 of the United Nations (Privileges
and Immunities) Act, 1947 (46 of 1947), to which the provisions of the Schedule
to the said Act apply;
(h) “Net profit” means the net
profit of a company as per its financial statement prepared in accordance with
the applicable provisions of the Act, but shall not include the following,
namely.
(i) any profit arising from any
overseas branch or branches of the company, whether operated as a separate
company or otherwise; and
(ii) any dividend received from
other companies in India, which are covered under and complying with the
provisions of Section 135 of the Act:
Provided that in case of a
foreign company covered under these rules, net profit means the net profit of
such company as per profit and loss account prepared in terms of clause (a) of sub-section (1) of Section 381,
read with Section 198 of the Act;
(i) “Ongoing Project” means a
multi-year project undertaken by a Company in fulfilment of its CSR obligation
having timelines not exceeding three years excluding the financial year in
which it was commenced, and shall include such project that was initially not
approved as a multi-year project but whose duration has been extended beyond
one year by the board based on reasonable justification;
(j) “Public Authority” means
‘Public Authority’ as defined in clause (h)
of Section 2 of the Right to Information Act, 2005 (22 of 2005);
(k) “section” means a section
of the Act.
(2) Words and expressions used
and not defined in these rules but defined in the Act shall have the same
meanings respectively assigned to them in the Act.]
Rule - 3. Corporate Social Responsibility.
(1) Every company including its
holding or subsidiary, and a foreign company defined under clause (42) of
Section 2 of the Act having its branch office or project office in India, which
fulfills the criteria specified in sub-section (1) of Section 135 of the Act
shall comply with the provisions of Section 135 of the Act and these rules:
Provided that net worth,
turnover or net profit of a foreign company of the Act shall be computed in
accordance with balance sheet and profit and loss account of such company
prepared in accordance with the provisions of clause (a) of sub-section (1) of Section 381 and Section 198 of the Act:
[Provided further that a
company having any amount in its Unspent Corporate Social Responsibility
Account as per sub-section (6) of Section 135 shall constitute a CSR Committee
and comply with the provisions contained in sub-sections (2) to (6) of the said
section.]
(2) [* * *]
Rule - [4. CSR Implementation.
[(1) The Board shall ensure
that the CSR activities are undertaken by the company itself or through,
(a) a company established under
Section 8 of the Act, or a registered public trust or a registered society,
exempted under sub-clauses (iv),
(v), (vi) or (vi-a) of
clause (23-C) of Section 10 or registered under Section 12-A and approved under
80-G of the Income Tax Act, 1961 (43 of 1961), established by the company,
either singly or along with any other company; or
(b) a company established under
Section 8 of the Act or a registered trust or a registered society, established
by the Central Government or State Government; or
(c) any entity established
under an Act of Parliament or a State legislature; or
(d) a company established under
Section 8 of the Act, or a registered public trust or a registered society,
exempted under sub-clauses (iv),
(v), (vi) or (vi-a) of
clause (23-C) of Section 10 or registered under Section 12-A and approved under
80-G of the Income Tax Act, 1961, and having an established track record of at
least three years in undertaking similar activities.
Explanation. For the purpose of clause
(c), the term “entity” shall
mean a statutory body constituted under an Act of Parliament or State
legislature to undertake activities covered in Schedule VII of the Act.]
(2)(a) Every entity, covered under
sub-rule (1), who intends to undertake any CSR activity, shall register itself
with the Central Government by filing the form CSR-1 electronically with the
Registrar, with effect from the 01st day of April 2021:
Provided that the
provisions of this sub-rule shall not affect the CSR projects or programmes
approved prior to the 01st day of April 2021.
(b) Form CSR-1 shall be signed and submitted electronically by
the entity and shall be verified digitally by a Chartered Accountant in
practice or a Company Secretary in practice or a Cost Accountant in practice.
(c) On the submission of the Form CSR-1 on the portal, a unique
CSR Registration Number shall be generated by the system automatically.
(3)
A company may engage international
organisations for designing, monitoring and evaluation of the CSR projects or
programmes as per its CSR policy as well as for capacity building of their own
personnel for CSR.
(4)
A company may also collaborate with
other companies for undertaking projects or programmes or CSR activities in
such a manner that the CSR committees of respective companies are in a position
to report separately on such projects or programmes in accordance with these rules.
(5)
The Board of a company shall satisfy
itself that the funds so disbursed have been utilised for the purposes and in
the manner as approved by it and the Chief Financial Officer or the person
responsible for financial management shall certify to the effect.
(6)
In case of ongoing project, the Board
of a Company shall monitor the implementation of the project with reference to
the approved timelines and year-wise allocation and shall be competent to make
modifications, if any, for smooth implementation of the project within the
overall permissible time period.]
Rule - 5. CSR Committees.
(1) The companies mentioned in
the Rule 3 shall constitute CSR Committee as under.
(i) [a company] covered under
sub-section (1) of Section 135 which is not required to appoint an independent
director pursuant to sub-section (4) of Section 149 of the Act, shall have its
CSR Committee without such director;
(ii) a private company having
only two directors on its Board shall constitute its CSR Committee with two
such directors;
(iii) with respect to a foreign
company covered under these rules, the CSR Committee shall comprise of at least
two persons of which one person shall be as specified under clause (d) of sub-section (1) of Section 380
of the Act and another person shall be nominated by the foreign company.
(2) [The CSR Committee shall
formulate and recommend to the Board, an annual action plan in pursuance of its
CSR policy, which shall include the following, namely.
(a) the list of CSR projects or
programmes that are approved to be undertaken in areas or subjects specified in
Schedule VII of the Act;
(b) the manner of execution of
such projects or programmes as specified in sub-rule (1) of Rule 4;
(c) the modalities of
utilisation of funds and implementation schedules for the projects or
programmes;
(d) monitoring and reporting
mechanism for the projects or programmes; and
(e) details of need and impact
assessment, if any, for the projects undertaken by the company:
Provided that Board may
alter such plan at any time during the financial year, as per the
recommendation of its CSR Committee, based on the reasonable justification to
that effect.]
Rule - 6. CSR Policy.
[* * *]
Rule - [7. CSR Expenditure.
(1) The board shall ensure that
the administrative overheads shall not exceed five per cent of total CSR
expenditure of the company for the financial year.
(2) Any surplus arising out of
the CSR activities shall not form part of the business profit of a company and
shall be ploughed back into the same project or shall be transferred to the
Unspent CSR Account and spent in pursuance of CSR policy and annual action plan
of the company or transfer such surplus amount to a Fund specified in Schedule
VII, within a period of six months of the expiry of the financial year.
(3) Where a company spends an
amount in excess of requirement provided under sub-section (5) of Section 135,
such excess amount may be set off against the requirement to spend under
sub-section (5) of Section 135 up to immediate succeeding three financial years
subject to the conditions that.
(i) the excess amount available
for set off shall not include the surplus arising out of the CSR activities, if
any, in pursuance of sub-rule (2) of this rule.
(ii) the Board of the company
shall pass a resolution to that effect.
(4) The CSR amount may be spent
by a company for creation or acquisition of a capital asset, which shall be
held by.
(a) a company established under
Section 8 of the Act, or a Registered Public Trust or Registered Society,
having charitable objects and CSR Registration Number under sub-rule (2) of
Rule 4; or
(b) beneficiaries of the said
CSR project, in the form of self-help groups, collectives, entities; or
(c) a public authority:
Provided that any capital
asset created by a company prior to the commencement of the Companies
(Corporate Social Responsibility Policy) Amendment Rules, 2021, shall within a
period of one hundred and eighty days from such commencement comply with the
requirement of this rule, which may be extended by a further period of not more
than ninety days with the approval of the Board based on reasonable
justification.]
Rule - [8. CSR Reporting.
(1) The Board's Report of a
company covered under these rules pertaining to any financial year shall
include an annual report on CSR containing particulars specified in Annexure I
or Annexure II, as applicable.
(2) In case of a foreign
company, the balance sheet filed under clause (b) of sub-section (1) of Section 381 of the Act, shall contain
an annual report on CSR containing particulars specified in Annexure I or
Annexure II, as applicable.
(3) (a) Every company having average CSR obligation of ten crore
rupees or more in pursuance of sub-section (5) of Section 135 of the Act, in
the three immediately preceding financial years, shall undertake impact
assessment, through an independent agency, of their CSR projects having outlays
of one crore rupees or more, and which have been completed not less than one
year before undertaking the impact study.
(b) The impact assessment reports shall be placed before the
Board and shall be annexed to the annual report on CSR.
(c) A Company undertaking impact assessment may book the
expenditure towards Corporate Social Responsibility for that financial year,
which shall not exceed [two
per cent] of the total CSR expenditure for that financial year or fifty lakh
rupees, [whichever
is higher].]
Rule - [9. Display of CSR activities on its website.
The Board of Directors of
the Company shall mandatorily disclose the composition of the CSR Committee,
and CSR Policy and Projects approved by the Board on their website, if any, for
public access].
Rule - 10. Transfer of unspent CSR amount.
Until a fund is specified
in Schedule VII for the purposes of sub-sections (5) and (6) of Section 135 of
the Act, the unspent CSR amount, if any, shall be transferred by the company to
any fund included in Schedule VII of the Act.]
[ANNEXURE I]
Format
for the Annual Report on CSR Activities to be included in the Board's Repor [for Financial Year Commenced prior to 1st day of April, 2020]
(1) A brief outline of the
company's CSR policy, including overview of projects or programs proposed to be
undertaken and a reference to the web-link to the CSR policy and projects or
programs.
(2) The Composition of the CSR
Committee.
(3) Average net profit of the
company for last three financial years.
(4) Prescribed CSR Expenditure
(two per cent of the amount as in Item 3 above)
(5) Details of CSR spent during
the financial year.
(a) Total amount to be spent
for the financial year;
(b) Amount unspent, if any;
(c) Manner in which the amount
spent during the financial year is detailed below.
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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(8)
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Sl. No.
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CSR project or activity identified
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Sector in which the project is covered
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Projects or programs (1) Local area or other
(2) Specify the State and district where projects
or programs was undertaken
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Amount outlay (budget) project or programs wise
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Amount spent on the projects or programs
sub-heads: (1) Direct expenditure on projects or programs.
(2) Overheads:
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Cumulative expenditure upto to the reporting
period
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Amount spent: Direct or through implemen-ting
agency
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1
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2
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3
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Total
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(6) In case the company has
failed to spend the two per cent of the average net profit of the last three
financial years or any part thereof, the company shall provide the reasons for not
spending the amount in its Board report.
(7) A responsibility statement
of the CSR Committee that the implementation and monitoring of CSR Policy, is
in compliance with CSR objectives and Policy of the company.
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Sd
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Sd
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Sd
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(Chief Executive Officer or Managing Director or
Director)
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(Chairman CSR Committee)
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(Person specified under clause (d) of sub-section (1) of Section
380 of the Act)
(wherever applicable)
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[ANNEXURE II]
Format
for the Annual Report on CSR Activities to be included in the Board's Report
for Financial Year Commencing on or after the 1st Day of April, 2020
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1.
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Brief outline on CSR Policy of the
Company:
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2.
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Composition of CSR Committee:
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Sl. No.
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Name of Director
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Designation/ Nature of Directorship
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Number of meetings of CSR Committee held during
the year
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Number of meetings of CSR Committee attended
during the Year
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3.
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Provide the web-link(s) where
Composition of CSR Committee, CSR Policy and CSR Projects approved by the
board are disclosed on the website of the company.
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4.
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Provide the executive summary along
with web-link(s) of Impact Assessment of CSR Projects carried out in
pursuance of sub-rule (3) of Rule 8, if applicable.
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5.
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(a) Average net profit of the company as per sub-section (5) of
Section 135.
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(b) Two per cent of average net profit of the company as per
sub-section (5) of Section 135.
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(c) Surplus arising out of the CSR Projects or programmes or
activities of the previous financial years.
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(d) Amount required to be set-off for the financial year, if
any.
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(e) Total CSR obligation for the financial year [(b)+(c)-(d)].
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6.
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(a) Amount spent on CSR Projects (both Ongoing Project and
other than Ongoing Project).
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(b) Amount spent in Administrative Overheads.
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(c) Amount spent on Impact Assessment, if applicable.
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(d) Total amount spent for the Financial Year [(a)+(b)+(c)].
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(e) CSR amount spent or unspent for the Financial Year:
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Total Amount Spent for the Financial Year. (in
Rs.)
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Amount Unspent (in Rs.)
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Total Amount transferred to Unspent CSR Account
as per sub-section (6) of Section 135.
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Amount transferred to any fund specified under
Schedule VII as per second proviso to sub-section (5) of Section 135.
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Amount
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Date of transfer
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Name of the Fund
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Amount
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Date of transfer
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(f) Excess amount for set-off, if any:
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Sl. No.
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Particular
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Amount (in Rs.)
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(1)
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(2)
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(3)
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(i)
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Two per cent of average net profit of the company
as per sub-section (5) of Section 135
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(ii)
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Total amount spent for the Financial Year
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(iii)
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Excess amount spent for the Financial Year [(ii)-(i)]
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(iv)
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Surplus arising out of the CSR projects or
programmes or activities of the previous Financial Years, if any
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(v)
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Amount available for set off in succeeding
Financial Years [(iii)-(iv)]
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7.
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Details of Unspent Corporate Social
Responsibility amount for the preceding three Financial Years:
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1
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2
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3
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4
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5
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6
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7
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8
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Preceding Financial Year(s)
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Amount transfer-rred to Unspent CSR Account under
sub- section (6) of Section 135 (in Rs.)
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Balance Amount in Unspent CSR Account under
sub-section (6) of Section 135 (in Rs.)
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Amount Spent in the Finan-cial Year (in Rs)
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Amount transferred to a Fund as specified under
Schedule VII as per second proviso to sub-section (5) of Section 135, if any
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Amount remain-ing to be spent in succeed-ing
Finan-cial Years (in Rs)
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Defici-ency, if any
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Amount (in Rs)
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Date of Transfer
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1
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FY-1
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2
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FY-2
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3
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FY-3
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8.
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Whether any capital assets have been
created or acquired through Corporate Social Responsibility amount spent in
the Financial Year:
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Ο Yes Ο No
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If Yes, enter the
number of Capital assets created/ acquired
Furnish the details
relating to such asset(s) so created or acquired through Corporate Social Responsibility
amount spent in the Financial Year:
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Sl. No.
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Short particulars of the property or asset(s)
[including complete address and location of the property]
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Pincode of the property or asset(s)
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Date of creation
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Amount of CSR amount spent
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Details of entity/ Authority/ beneficiary of the
registered owner
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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CSR Registration Number, if applicable
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Name
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Registered address
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(All the fields should be
captured as appearing in the revenue record, flat no, house no, Municipal
Office/Municipal Corporation/ Gram panchayat are to be specified and also the
area of the immovable property as well as boundaries)
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9.
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Specify the reason(s), if the company
has failed to spend two per cent of the average net profit as per sub-section
(5) of Section 135.
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Sd/-
(Chief Executive Officer or Managing Director or
Director).
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Sd/-
(Chairman CSR Committee).
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Sd/-
[Person specified under clause (d) of sub-section (1) of Section
380]
(Wherever applicable).]
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“ANNEXURE
II
Format
for the Annual Report on CSR Activities to be included in the Board's Report
for Financial Year Commencing on or after 1st day of April, 2020
(1) Brief outline on CSR Policy
of the Company.
(2) Composition of CSR
Committee:
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Sl. No.
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Name of Director
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Designation/Nature of Directorship
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Number of meetings of CSR Committee held during
the year
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Number of meetings of CSR Committee attended
during the year
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(3) Provide the web-link
where Composition of CSR committee, CSR Policy and CSR projects approved by the
board are disclosed on the website of the company.
(4) Provide the details of
Impact assessment of CSR projects carried out in pursuance of sub-rule (3) of Rule
8 of the Companies (Corporate Social responsibility Policy) Rules, 2014, if
applicable (attach the report).
(5) Details of the amount
available for set off in pursuance of sub-rule (3) of Rule 7 of the Companies
(Corporate Social responsibility Policy) Rules, 2014 and amount required for
set off for the financial year, if any.
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Sl. No.
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Financial Year
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Amount available for set-off from preceding
financial years (in Rs)
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Amount required to be setoff for the financial
year, if any (in Rs)
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1
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2
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3
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TOTAL
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(6) Average net profit of the
company as per Section 135(5).
(7) (a) Two per cent of average net profit of the company as per
Section 135(5)
(b) Surplus arising out of the
CSR projects or programmes or activities of the previous financial years.
(c) Amount required to be set off for the financial year, if any
(d) Total CSR obligation for the financial year (7a+7b-7c).
(8) (a) CSR amount spent or unspent for the financial year:
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Total Amount Spent for the Financial Year. (in
Rs)
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Amount Unspent (in Rs)
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Total Amount transferred to Unspent CSR Account
as per Section 135(6)
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Amount transferred to any fund specified under
Schedule VII as per second proviso to Section 135(5)
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Amount
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Date of transfer
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Name of the Fund
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Amount
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Date of transfer
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(b) Details of CSR amount spent
against ongoing projects for the financial year:
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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(8)
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(9)
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(10)
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(11)
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Sl. No.
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Name of the Project
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Item from the list of activities in Schedule VII
to the Act
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Local area (Yes/No)
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Location of the project
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Project duration
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Amount allocated for the project (in Rs)
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Amount spent in the current financial Year (in
Rs)
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Amount transferred to Unspent CSR Account for the
project as per Section 135(6) (in Rs)
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Mode of Implementation Direct (Yes/No)
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Mode of Implementation - Through Implementing
Agency
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State
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District
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Name
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CSR Registration number
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1.
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2.
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3.
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Total
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(c) Details of CSR amount spent
against other than ongoing projects for the financial year:
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(1)
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(2)
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(3)
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(4)
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(5)
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(6)
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(7)
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(8)
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Sl. No.
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Name of the Project
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Item from the list of activities in Schedule VII
to the Act
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Local area (Yes/No)
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Location of the project
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Amount spent for the project (in Rs)
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Mode of implementation - Direct (Yes/No)
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Mode of implementation - Through implementing
agency
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State
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District
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Name
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CSR registration number
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1.
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2.
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3.
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Total
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(d) Amount spent in
Administrative Overheads
(e) Amount spent on Impact
Assessment, if applicable
(f) Total amount spent for
the Financial Year (8b+8c+8d+8e)
(g) Excess amount for set
off, if any
|
Sl. No.
|
Particular
|
Amount (in Rs)
|
|
(i)
|
Two per cent of average net profit of the company
as per Section 135(5)
|
|
|
(ii)
|
Total amount spent for the Financial Year
|
|
|
(iii)
|
Excess amount spent for the financial year [(ii)-(i)]
|
|
|
(iv)
|
Surplus arising out of the CSR projects or
programmes or activities of the previous financial years, if any
|
|
|
(v)
|
Amount available for set off in succeeding
financial years [(iii)-(iv)]
|
|
9.(a) Details of Unspent CSR amount for
the preceding three financial years:
|
Sl. No.
|
Preceding Financial Year
|
Amount transferred to Unspent CSR Account under
Section 135 (6) (in Rs)
|
Amount spent in the reporting Financial Year (in
Rs)
|
Amount transferred to any fund specified under
Schedule VII as per Section 135(6), if any
|
Amount remaining to be spent in succeeding
financial years. (in Rs)
|
|
Name of the Fund
|
Amount (in Rs)
|
Date of transfer
|
|
1.
|
|
|
|
|
|
|
|
|
2.
|
|
|
|
|
|
|
|
|
Total
|
|
|
|
|
|
|
(b) Details of CSR amount spent in the
financial year for ongoing projects of the preceding financial year(s):
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
(7)
|
(8)
|
(9)
|
|
Sl. No.
|
Project ID
|
Name of the Project
|
Financial Year in which the project was commenced
|
Project duration
|
Total amount allocated for the project (in Rs)
|
Amount spent on the project in the reporting
Financial Year (in Rs)
|
Cumulative amount spent at the end of reporting
Financial Year. (in Rs)
|
Status of the project - Completed /Ongoing
|
|
1.
|
|
|
|
|
|
|
|
|
|
2.
|
|
|
|
|
|
|
|
|
|
Total
|
|
|
|
|
|
|
|
10.
In case of creation or acquisition of
capital asset, furnish the details relating to the asset so created or acquired
through CSR spent in the financial year (asset-wise details).
(a) Date of creation or
acquisition of the capital asset(s).
(b) Amount of CSR spent for creation
or acquisition of capital asset.
(c) Details of the entity or
public authority or beneficiary under whose name such capital asset is
registered, their address, etc.
(d) Provide details of the
capital asset(s) created or acquired (including complete address and location
of the capital asset).
11.
Specify the reason(s), if the company
has failed to spend two per cent of the average net profit as per Section
135(5).
|
Sd/- (Chief Executive Officer or Managing
Director or Director)
|
Sd/- (Chairman CSR Committee)
|
Sd/- [Person specified under clause (d) of sub-section (1) of Section
380 of the Act] (Wherever applicable).]”
|