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Rule 10: Transfer of unspent CSR amount · Complied AI

Chapter 20
Rule 10

Rule 10Chapter 20

Transfer of unspent CSR amount

Until a fund is specified in Schedule VII for the purposes of subsection (5) and(6) of section 135 of the Act, the unspent CSR amount, if any, shall be transferred by the company to any fund included in schedule VII of the Act.

Notes, amendments & references (1)

10. Transfer of unspent CSR amount. - Inserted vide Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 dated 22.01.2021 To view the notification, Click Here

Rule 9 Rule 10 Rule 1