The Ministry of Corporate Affairs (MCA) has revised the Companies (Accounts) Rules, 2014 through the Companies (Accounts) Amendment Rules, 2024. Companies are now required to file Form CSR-2 separately for the fiscal year 2023-2024 by December 31, 2024.
According to the notification, Form CSR-2 must be filed separately after submitting AOC-4 or AOC-4-NBFC (Ind AS), with a deadline of December 31, 2024. Section 135 of the Companies Act, 2013 mandates certain companies to contribute to public welfare.
The reported revision aids the CSR reporting process for companies under various sections of the Companies Act, 2013, including sections 128, 129, 133, 134, 135, 136, 137, and 138.
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