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Proposed amendment in the CSR Rules Several new requirements including regulation of implementing agencies

March 20, 2020[2020] 115 298 (Article)
Section 135 of Companies Act, 2013 dealing with the Corporate Social Responsibility (“CSR”) was amended vide the Companies (Amendment) Act, 2019 inter-alia requiring the provisions to change from “comply or explain” to “comply or suffer” by introducing penal provision for non-compliance.
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