Rule 10 Transfer of unspent CSR amount.
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 sectionDefined in rule 2(k): section means a section of the Act; 2[(l) zero coupon zero principal instrument means an instrument declared as a security that is issued by a Not for Profit Organization registered with the Social Stock Exchange segment of a recognised Stock Exchange in accordance with the regulations made by the Securities and Exc... 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.