valid as on 22/09/2020

9.4.4- Companies (Corporate Social Responsibility Policy) Rules, 2014

4. CSR Activities.-

(1) The CSR activities shall be undertaken by the company, as per its stated CSR Policy, as projects or programs or activities (either new or ongoing),

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.

(2) The Board of a company may decide to undertake its CSR activities approved by the CSR Committee, through a registered trust or a registered society or a company [established by the company or its holding or subsidiary or associate company under section 8 of the Act or otherwise] 

Provided that—

(i) if such trust, society or company is [not established by the company or its holding or subsidiary or associate company ] shall have an established track record of three years in undertaking similar programs or projects;

(ii) the company has specified the project or programs to be undertaken through these entities, the modalities of utilization of funds on such projects and programs and the monitoring and reporting mechanism.

(3) A company may also collaborate with other companies for undertaking projects or programs or CSR activities in such a manner that the CSR Committees of respective companies are in a position to report separately on such projects or programs in accordance with these rules.

(4) Subject to provisions of sub-section (5) of section 135 of the Act, the CSR projects or programs or activities undertaken in India only shall amount to CSR Expenditure.

(5) The CSR projects or programs or activities that benefit only the employees of the company and their families shall not be considered as CSR activities in accordance with section 135 of the Act.

(6) Companies may build CSR capacities of their own personnel as well as those of their Implementing agencies through Institutions with established track records of at least three financial years but such expenditure  shall not exceed five percent. of total CSR expenditure of the company in one financial year.

(7) Contribution of any amount directly or indirectly to any political party under section 182 of the Act, shall not be considered as CSR activity.

Omitted vide Companies (Corporate Social Responsibility Policy) Amendment Rules, 2020, dated 24.08.2020. To view the notification,Click Here
Substituted vide notification No. G.S.R. 540 (E) dated 23rd May,2016. To view the notification,Click Here
 Substituted vide notification No. G.S.R. 43 (E) dated 19th January, 2015. To view the notification,Click Here
Substituted vide notification No. G.S.R. 43 (E) dated 19th January, 2015. To view the notification,Click Here
Inserted by the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2014 vide notification no.G.S.R. 644(E) dated 12 September 2014. To view the notification,Click Here

Companies (Corporate Social Responsibility Policy) Amendment Rules, 2014 [GSR 644(E)] dated 12/09/2014


Companies (Corporate Social Responsibility Policy) Amendment Rules, 2015 [GSR 43(E)] dated 19/01/2015


Companies (Corporate Social Responsibility Policy) Amendment Rules, 2016 [GSR 540 (E)] dated 23/05/2016


Companies (Corporate Social Responsibility Policy) Amendment Rules, 2020 dated 24.08.2020


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