TMI BlogCSR ReportingX X X X Extracts X X X X X X X X Extracts X X X X ..... exure II, as applicable. (2) In case of a foreign company, the balance sheet filed under clause (b) of sub-section (1) of section 381 of the Act, shall contain an annual report on CSR containing particulars specified in Annexure I or Annexure II, as applicable. (3) (a) Every company having average CSR obligation of ten crore rupees or more in pursuance of sub-section (5) of section 135 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021 before it was read as 8. CSR Reporting.- (1) The Board's Report of a company covered under these rules pertaining to a financial year commencing on or after the 1st day of April, 2014 shall include an annual report on CSR containing particulars specified in Annexure. (2) In case of a foreign company, the balance sheet filed under sub-clause (b) of sub-section (1) of secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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