MCA has issued
Companies (Accounts) Amendment Rules, 2022.
(2) They shall come into force on the date of their publication in the Official Gazette.
(3) New e-Form CSR-2 introduced.“`
MCA Notification dated 11.02.2022
Every company covered under the provisions of sub-section (1) of section 135 shall furnish a report on Corporate Social Responsibility in Form CSR-2 to the Registrar for the preceding financial year (2020-2021) and onwards as an addendum to Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC (Ind AS).