Section 8: CSR Reporting

The Companies (Corporate Social Responsibility Policy) Rules, 2014Central Rules · 2013

(l) The Board's Report of company covered under these rules pertaining to a financial year commencing on or after the 1st day of April, 2014 shall include an annual report on CSR containing particulars specified in Annexure.

(2) In case of a foreign company, the balance sheet filed under sub-clause (b) of subsection (l) of section 381 shall contain an Annexure regarding report on CSR.

Where this provision sits

Act	The Companies (Corporate Social Responsibility Policy) Rules, 2014
Section	8
Marginal note	CSR Reporting
Jurisdiction	Central
Status	In force as published by the source

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