The Ministry of Corporate Affairs vide notification dated 24th September, 2024 has issued the Companies (Accounts) Amendment Rules, 2024. The amended rules provides following procedure for filling corporate social responsibility related returns for the financial year 2023-2024:
- Form CSR-2 shall be filed separately on or before 31st December, 2024 after filing Form No. AOC-4 or Form No. AOC-4-NBFC (Ind AS), as specified in these rules or
- Form No. AOC-4 XBRL as specified in the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015 as the case may be.
