In terms of Section 135 (5) of the Companies Act, 2013, companies which have not spent the CSR obligation amount for FY 2020-21, shall transfer the unspent CSR amount to the Funds specified under Schedule VII such as Prime Minister National Relief Fund, PM CARES Fund, Clean Ganga Fund before September 30, 2021.
In this regard, please take necessary steps to discharge the CSR liability, if not spent earlier for the FY 2020-21....
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