Rule, 2022

Text

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EXTRAORDINARY

PUBLISHED BY AUTHORITY

No. 105] NEW DELHI, FRIDAY, FEBRUARY 11, 2022/MAGHA 22, 1943 कोइ हो ..................................................

XX

MINISTRY OF CORPORATE AFFAIRS

NOTIFICATION

New Delhi, the 11th February, 2022

G.S.R. 107(E).—In exercise of the powers conferred by sub-sections (1) and (3) of section 128, sub section (3) of section 129, section 133, section 134, sub-section (4) of section 135, sub-section (1) of section 136, section 137 and section 138 read with section 469 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Accounts) Rules, 2014, namely:-

1. (1) These rules may be called the Companies (Accounts) Amendment Rules, 2022.

(2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Companies (Accounts) Rules, 2014 (hereinafter referred to as the said rules), in rule 12, after sub-rule (1A), the following sub-rule shall be inserted, namely: - “(1B) Every company covered under the provisions of sub-section (1) to section 135 shall furnish a report on Corporate Social Responsibility in Form CSR-2 to the Registrar for the preceding financial year (2020-2021) and onwards as an addendum to Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be: Provided that for the preceding financial year (2020-2021), Form CSR-2 shall be filed separately on or before st March 2022, after filing Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS), as the case may be.”.

3. In the said rules, in the Annexure, after Form AOC-4 CFS, the following form shall be inserted, namely:- Refer the instruction kit for filing the form.

1. *(a) Corporate Identity Number (CIN) of the company *(b) Name of the company *(c) Address of the registered office of the company *(d) email ID of the company

2. (a) *Financial Year to which the Corporate Social Responsibility details pertain: standalone financial statements

(iv) Criteria that triggered CSR applicability

4. (a)*(i)Whether CSR Committee has been constituted Yes No Not Applicable

(ii) Number of directors composing CSR Committee

(iii) Number of meetings of CSR Committee held during the year Sr. No. DIN Name of Director Category No. of meetings of CSR Committee attended during the year (b)(i)* Whether the company has a website Yes No

(ii) If Yes, Provide web-link

(iii) Whether following has been disclosed on the website of the company in pursuance of Rule 9 of Companies (CSR Policy) Rules, 2014:

 Composition of CSR committee Yes No N.A.

 CSR Policy Yes No  CSR projects approved by the board Yes No (c)* (i) Whether Impact assessment of CSR projects is carried Yes No Not Applicable out in pursuance of sub-rule (3) of Rule 8 of Companies (CSR Policy) Rules,2014, if applicable Report on Corporate Social Responsibility (CSR)

CSR-2

[Pursuant to sub-rule (1B) of Rule 12 of Companies (Accounts) Rules, 2014] Pre-fill

(ii) *If Yes, whether the same has been disclosed in the Board Report Yes No

(iii) Provide web-link, if any (d)(i)* Whether any amount is available for set off in pursuance of sub-rule (3) Yes No of Rule 7 of Companies (CSR Policy) Rules, 2014

(ii) If yes, provide details:

S. No. Financial Year Amount available for set-off (in Rs.) Amount set-off in the financial year, if any (in Rs) Balance Amount (in Rs.) 1 FY-1 (Financial Year End Date) 2 FY-2 (Financial Year End Date) 3 FY-3 (Financial Year End Date) Total

5. (a)* Whether the company has completed the Yes No period of three financial years since its incorporation

(b) If no, then provide the number of financial years completed since incorporation (c)* Net Profit & other details for the preceding financial years: S. No. Particulars Amount (in Rs) 1 Profit before tax 2 Net Profit computed u/s 198 3 Total amount adjusted as per rule 2(1)(h) of the 4 Total Net Profit for section 135 (2-3) (d)* Average net profit of the company as per section 135(5)

6. (a)* 2% of Average net profit of the company as per section 135(5) (b)* Surplus arising out of the CSR projects/ programs or activities of the previous financial year, if any (c)* Amount required to be set off for the financial year, if any (d)* Total CSR obligation for the financial year (6a+6b-6c)

7. (a)* Whether CSR amount for the financial year has been spent Yes No

(b) If yes, CSR amount has been spent against:

O Other than ongoing projects O Both (Ongoing and other than ongoing projects)

(i) Details of CSR amount spent against ongoing projects for the financial year: Number of Ongoing Projects for the financial year S.

N o.

Pro- ject ID Item from the list of activi ties in sched ule VII Name of the Project Lo cal Ar ea (Ye s/N o) Location of the Project Proje ct dura tion (in mont hs) Amou nt spent in the Financ ial Year (in Rs.) Mode of Imple menta- tion - Direct o) Mode of Implementation - Through Implementing Agency St at e Dis tric t CSR Registr ation No.

Name Total XX

(ii) Details of CSR amount spent against other than ongoing projects for the financial year: x Number of Other than Ongoing Projects for the financial year S.

No.

Item from the list of activiti es in schedu le VII Name of the Project Local Area o) Location of the Project Amount Spent in the Financial Year (in Rs.) Mode of Implementa tion - Direct Mode of Implementation - Through Implementing Agency Regi- stration No.

Name Total XX (c)* Amount spent in Administrative Overheads (d)* Amount spent on Impact Assessment, if applicable (e)* Total Amount Spent for the Financial Year (f)* Amount unspent/ (excess) spent for the Financial Year [6(d)-7(e)] unspent for Ongoing projects) (g)* Amount eligible for transfer to Unspent CSR Account for the Financial Year as per Section 135(6) (before adjustments) (h)* Amount to be transferred to Fund specified in Schedule VII for the Financial Year (if total unspent for the Financial Year is greater than unspent for Ongoing projects)

8. Details of transfer of Unspent CSR amount for the financial year:

(a) Transfer to Unspent CSR account as per Section 135(6) Amount to be transferred to Amount actually transferred to Unspent CSR account Date of Transfer Deficiency, if any

(b) Transfer to Fund specified in Schedule VII as per second proviso to Section 135(5) for the Financial Year: Amount to be transferred to Fund specified in Schedule VII Amount actually transferred to Fund specified in Schedule VII Date of Transfer Deficiency, if any

9. *Specify the reason(s) if the company has failed to spend two per cent of the average net profit as per section

10. *Whether any unspent amount of preceding three financial years (financial year ending after 22 nd January 2021) has been spent in the financial year Yes No

(a) Details of CSR amount spent in the financial year pertaining to three preceding financial year(s): S N o Preced ing Financ ial Amount transferre d to Unspent CSR Account under Section 135(6) (in Rs.) Balance Amount in Unspent CSR Account under section 135 (6) (in Rs) Amount Spent in the Financial Year (in Rs) Amount transferred to a Fund as specified under Schedule VII as per second proviso to Section 135(5), if any Amount remaining to be spent in succeedin g financial years (in Rs) Deficiency , if any Amount (in Rs) Date of Transfer 1 FY-1 2 FY-2 3 FY-3

(b) Details of CSR amount spent in the financial year for ongoing projects of the preceding financial year(s): Number of Ongoing Projects S.

N o.

Project ID Name of the Project Financial Year in which the project was commenced Amount spent for the project at the beginning of the Financial Year (In Rs) Amount Spent in the Financial Year (in Rs) Cumulative Amount Spent at the end of Financial Year (in Rs) Status of the project - Completed /Ongoing

(c) (i) Whether any new CSR project has been undertaken in the financial year from the Unspent amount pertaining to preceding three financial years : Yes No

(ii) If yes, nature of the new CSR Project(s) is/are :

O Both (Ongoing and other than ongoing projects)

(iii) Details of amount spent against new ongoing CSR project in the financial year : Number of Ongoing Projects S.

N o.

Proje ct ID Fina ncial year to whic h the new proje ct perta ins Item from the list of activi ties in sched ule VII Name of the project Lo cal Ar ea (Ye s/N o) Location of the Project Proje ct dura tion (in mont hs) Amou nt spent in the Financ ial Year (in Rs.) Mode of Imple mentat ion - Direct o) Mode of Implementation - Through Implementing Agency St at e Dis tric t CSR Registr ation No.

Name Total XX

(iv) Details of amount spent against new other than ongoing projects in the financial year: Number of Other than Ongoing Projects S.

No.

Finan cial year to Item from the list of Name of the project Local Area (Yes/ No) Location of the Project Amount Spent in the Financial Mode of Implement ation - Direct Mode of Implementa tion - Through which the new projec t pertai n activit ies in sched ule VII Year (in Rs.) (Yes/No) Implementing Agency Registrat ion No.

Name Total XX

11. Whether any unspent amount pertaining to FY 2014-15 to FY 2019-20 has been spent in the financial year Yes No Details of amount spent against CSR projects in the financial year: Number of CSR Projects S.

No.

Financ ial year to which the new projec t pertai n Item from the list of activit ies in sched ule VII Name of the project Local Area (Yes/ No) Location of the Project Amount Spent in the Financial Year (in Rs.) Mode of Implement ation Direct Mode of Implementation - Through Implementing Agency Registrati on No.

Name Total XX

12. *Whether any capital assets have been created or acquired through CSR spent in the financial year Yes No If Yes, enter the number of Capital assets created/ acquired Furnish the details relating to such asset(s) so created or acquired through CSR spent in the financial year: Sr.

No.

Short particulars of the property or [including complete address and location of the property] Pin code of the property or asset(s) Date of creation Amount of CSR spent Details of entity/ Authority/ beneficiary of the registered owner CSR Registration Number, if applicable Name Registered address Total XXXX (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) Attachments List of Attachment 1.Optional attachment(s), if any Declaration I am authorized by the Board of Directors of the Company vide resolution number * *Dated to sign this form and declare that all the requirements of Companies Act, 2013 and the rules made thereunder in respect of the subject matter of this form and matters incidental thereto have been complied with. I further declare that:

13. Whatever is stated in this form and in the attachments thereto is true, correct and complete and no information material to the subject matter of this form has been suppressed or concealed and is as per the original records maintained by the company.

14. All the required attachments have been completely and legibly attached to this form. To be digitally signed by one director.

*To be digitally signed by *DIN of the director;

Note: Attention is drawn to provisions of Section 448 and 449 which provide for punishment for false statement / certificate and punishment for false evidence respectively. This eform has been taken on file maintained by the Registrar of Companies through electronic mode on the basis of statement of correctness given by the authorized person. [F. No. 1/19/2013-CL-V-Part III] Note : The principal rules were published in the Gazette of India vide number

G.S.R. 239(E), dated the 31st March, 2014 and was subsequently amended vide notifications number

G.S.R. 723(E), dated the 14th October, 2014,

G.S.R. 37(E), dated the 16th January, 2015,

G.S.R. 680(E), dated the 4th September, 2015,

G.S.R. 742(E), dated the 27th July, 2016,

G.S.R. 1371(E), dated the 7th November, 2017,

G.S.R. 191(E), dated the 27th February, 2018,

G.S.R. 725(E), dated the 31st July, 2018,

G.S.R. 803 (E), dated the 22nd October, 2019,

G.S.R. 60 (E), dated the 30 th January, 2020 and

G.S.R. 205(E), dated the 24 th March, 2021.

and Published by the Controller of Publications, Delhi-110054. DSC Box Save Prescrutiny Submit Generate Project ID Attach

ALOK KUMAR

Provisions this rule answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the The Companies Act, 2013