Dear All,
Ministry of Corporate Affairs (“MCA”) vide its general circular no. 3/ 2014 dated 27.02.2014 has notified Section 135 and Schedule VII of the Companies Act, 2013. It will be applicable w.e.f. 1st April, 2014.
2) The rules related to Section 135, which may be called the
Companies (Corporate Social Responsibility Policy) Rules, 2014, also notified and applicable w.e.f. 1st April, 2014.
3) MCA also notified the amendments relating to Schedule VII of same Act, and these also will be applicable w.e.f. 1st April, 2014.
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