Companies (Corporate Social Responsibility Policy) Amendment Rules, 2025

Notification/Circular No. – G.S.R. 452(E) dated July 07, 2025

Applicable Act/Rule – Companies Act, 2013 & Companies (Corporate Social Responsibility Policy) Rules, 2014

Applicable Section/Rule – Section 135 of the Companies Act, 2013 and rule 4(2) of Companies (CSR Policy) Rules, 2014.

Effective Date – July 14, 2025

MCA through notification No. G.S.R. 452(E) dated July 4, 2025, has amended the Companies (Corporate Social Responsibility Policy) Rules, 2014, to revise the format and disclosure requirements of E-form No. CSR-1.

E-form No. CSR-1 i.e. Registration of Entities for undertaking CSR Activities shall be substituted effectively from July 14, 2025.

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