| Rules No | Companies (Corporate Social Responsibility Policy) Rules, 2014. | Companies (Corporate Social Responsibility Policy) Amendment Rules, 2020. |
| rule 2, in sub-rule (1), in clause (e) New proviso inserted. | “Provided that any company engaged in research and development activity of new vaccine, drugs and medical devices in their normal course of business may undertake research and development activity of new vaccine, drugs and medical devices related to COVID-19 for financial years 2020-21, 2021-22 and 2022-23 subject to the conditions that- (i) such research and development activities shall be carried out in collaboration with any of the institutes or organisations mentioned in item (ix) of Schedule VII to the Act. (ii) details of such activity shall be disclosed separately in the Annual Report on CSR included in the Board’s Report” | |
| rule 4, in sub-rule 1 | The CSR activities shall be undertaken by the company, as per its stated CSR Policy, as projects or programs or activities (either new or ongoing), [excluding activities undertaken in pursuance of its normal course of business]. | The CSR activities shall be undertaken by the company, as per its stated CSR Policy, as projects or programs or activities (either new or ongoing), [ |
| rule 6, in sub-rule (1) | Provided that the CSR activities does not include the activities undertaken in pursuance of normal course of business of a company Provided [further] that the Board of Directors shall ensure that activities included by a company in its Corporate Social Responsibility Policy are related to the [areas or subjects specified in Schedule VII] of the Act. | Provided [ |
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