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CSR Policy Rules Rule 10
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The Companies (Corporate Social Responsibility Policy) Rules, 2014

Rule 10 Transfer of unspent CSR amount.

Chapter
III · Reporting and Unspent Amounts
1Rule 10 subs. by G.S.R. 40(E), dated 22nd January, 2021 (Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021), w.e.f. 22nd January, 2021.Until a fund is specified in Schedule VII for the purposes of subsection (5) and(6) of section 135 of the ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013), the unspent CSR amount, if any, shall be transferred by the company to any fund included in schedule VII of the ActDefined in rule 2(a): Act means the Companies Act, 2013 (18 of 2013).
1. Rule 10 subs. by G.S.R. 40(E), dated 22nd January, 2021 (Companies (Corporate Social Responsibility Policy) Amendment Rules, 2021), w.e.f. 22nd January, 2021.