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Informative

Companies (Accounts) Rules Amended: MCA mandates Separate CSR-2 Filing After AOC-4 or AOC-4-NBFC by Dec 31, 2024

Update / Judgement Date

25 Sept 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Corporate ComplianceCorporate Law & Governance

The Ministry of Corporate Affairs (MCA) amended the Companies (Accounts) Rules, mandating separate filing of CSR-2 after filing AOC-4 or AOC-4 NBFC by December 31, 2024. The amendment requires companies to file a separate form for reporting their Corporate Social Responsibility (CSR) activities, enhancing transparency and accountability in CSR reporting. This change aims to streamline the reporting process and ensure that companies comply with their CSR obligations, contributing to social and economic development.