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Accounts Rules Rule 9
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The Companies (Accounts) Rules, 2014

Rule 9 Disclosures about CSR Policy

Chapter
III · Board's Report and Disclosures
The disclosure of contents of Corporate Social Responsibility Policy in the Board's report and on the company's website, if any, shall be as per annexureDefined in rule 2(b): Annexure means the Annexure to these rules attached to the Companies (Corporate Social Responsibility Policy) Rules, 2014.