Rule 4 CSR Activities
- Chapter
- II · CSR Obligations
- Text as on
- 14 August 2026
4. CSR Implementation. - (1) The Board shall ensure that the CSR activities are undertaken by the company itself or through, -
(a) a company established under section 8 of the ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013), or a registered public trust or a registered society, exempted under sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10 or registered under section 12A and approved under 80 G of the Income Tax ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013), 1961 (43 of 1961), established by the company, either singly or along with any other company; or
(b) a company established under section 8 of the ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013) or a registered trust or a registered society, established by the Central Government or State Government; or
(c) any entity established under an ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013) of Parliament or a State legislature; or
(d) a company established under section 8 of the ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013), or a registered public trust or a registered society, exempted under sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10 or registered under section 12A and approved under 80 G of the Income Tax ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013), 1961, and having an established track record of at least three years in undertaking similar activities.
Explanation.- For the purpose of clause (c), the term "entity" shall mean a statutory body constituted under an ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013) of Parliament or State legislature to undertake activities covered in Schedule VII of the ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013).
(2) (a) Every entity, covered under sub-rule (1), who intends to undertake any CSR activity, shall register itself with the Central Government by filing the form CSR-1 electronically with the Registrar, with effect from the 01st day of April 2021:
Provided that the provisions of this sub-rule shall not affect the CSR projects or programmes approved prior to the 01st day of April 2021.
(b) Form CSR-1 shall be signed and submitted electronically by the entity and shall be verified digitally by a Chartered Accountant in practice or a Company Secretary in practice or a Cost Accountant in practice.
(c) On the submission of the form CSR-1 on the portal, a unique CSR Registration Number shall be generated by the system automatically.
(3) A company may engage international organisations for designing, monitoring and evaluation of the CSR projects or programmes as per its CSR policyDefined in rule 2(f): CSR Policy means a statement containing the approach and direction given by the board of a company, taking into account the recommendations of its CSR Committee, and includes guiding principles for selection, implementation and monitoring of activities as well as formulation of the annual action plan as well as for capacity building of their own personnel for CSR.
(4) A company may also collaborate with other companies for undertaking projects or programmes 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 programmes in accordance with these rules.
(5) The Board of a company shall satisfy itself that the funds so disbursed have been utilised for the purposes and in the manner as approved by it and the Chief Financial Officer or the person responsible for financial management shall certify to the effect.
(6) In case of ongoing projectDefined in rule 2: a multi-year project undertaken by a company in fulfilment of its CSR obligation, having a timeline not exceeding three years excluding the year of commencement., the Board of a Company shall monitor the implementation of the project with reference to the approved timelines and year-wise allocation and shall be competent to make modifications, if any, for smooth implementation of the project within the overall permissible time period. ".
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