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Under rule 4(1) of the Companies (Corporate Social Responsibility Policy) Rules, 2014, which of the following may a company use to implement its CSR projects, if the conditions of the rule are met?

Question and options

Under rule 4(1) of the Companies (Corporate Social Responsibility Policy) Rules, 2014, which of the following may a company use to implement its CSR projects, if the conditions of the rule are met?

  1. An unregistered association with a track record

  2. A private company not licensed under section 8

  3. A partnership firm with relevant experience

  4. A society registered under the applicable law

Answer and explanation

Correct answer: D - A society registered under the applicable law

Rule 4(1) of the Companies (CSR Policy) Rules, 2014 allows CSR to be carried out by the company itself or through a section 8 company, a registered public trust or a registered society (with the stated tax registrations and, for independent bodies, a three-year track record), or an entity established under an Act of Parliament or a State law. Such an entity must also register in Form CSR-1 under rule 4(2). A partnership firm, an ordinary private company and an unregistered association are not on the list, whatever their experience.

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