Through this notification the MCA has amended rule 4 (2) of the Companies (Corporate Social Responsibility Policy) Rules 2014 by broadening the scope of Companies engaged in CSR Activities to include all such trusts, societies and section 8 companies established by the company, either singly or along with its holding or subsidiary or associate company or along with other company or holding or subsidiary or associate company of such other company or otherwise.

January 19th, 2015