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As AmendedIndian tax & corporate law, in the regulator’s words
Last checked 27 Oct 2026, 08:53 am

Companies (Corporate Social Responsibility Policy) Amendment Rules, 2016

Gazette (GSR)· G.S.R. 540(E)· issued 23 May 2016taggedamendingOfficial source page →

The document, verbatim

Changes applied to the consolidated text

Amending instruction, verbatim:

2. In the Companies (Corporate Social Responsibility Policy) Rules, 2014, in rule 4, for sub-rule (2), the
following sub-rule shall be substituted, namely:—
“(2)
The Board of a company may decide to undertake its CSR activities approved by the CSR
Committee, through
(a) a company established under section 8 of the Act or a registered trust or a registered society,
established by the company, either singly or  alongwith 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 any entity established under an Act of
Parliament or a State legislature :
Provided that- if, the Board of a company decides to undertake its CSR activities through a company
established under section 8 of the Act or a registered trust or a registered society, other than those
specified in this sub-rule, such company or trust or society shall have an established track record of
three years in undertaking similar programs or projects; and the company has specified the projects or
programs to be undertaken, the modalities of utilisation of funds of such projects and programs and
the monitoring and reporting mechanism”.
[F. No. 05/12/2016-CSR-Cell]
AMARDEEP SINGH BHATIA, Joint Secy.
Note.—The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i), vide number G.S.R. 129(E), dated the 27th February, 2014 and were subsequently
amended by notification number G.S.R. 644(E), dated the 12th September, 2014 and notification
number G.S.R. 43(E), dated the 19th January, 2015.
Uploaded by Dte. of Printing at  Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

Merged text is not generated in this deployment; the official document above is the authority.