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CSR – A Compliance Responsibility of Implementing and Reporting

August 7, 2021[2021] 129 taxmann.com 80 (Article)
The Companies (Amendment) Act, 2019 and 2020 and the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021 have amended the provisions of section 135 and its rules. The article points out such changes and the compliances to be adhered by the companies.
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