MCA issue notification regarding Amendments in Companies (CSR Policy) Rules, 2014 of the Companies Act, 2013 dated on 24 th August, 2020, which inserted the proviso in rule 2, in sub-rule (1), in clause (e). This amendment is regarding the research and development of the new vaccine, drugs, medical devices related to the COVID-19 for fy 2020-21, 2021-22 and 2022-23 with certain conditions. Also include few changes in rule 4, sub rule (1) and in rule 6, sub rule (1).
