MCA has issued
Companies (Accounts) Amendment Rules, 2022

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).