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Dear Colleagues,

You may be aware that Ministry of Corporate Affairs proposesto amend
Rule 4 of the Companies (Corporate Social Responsibility Policy)

Rules,2020. Please read carefully the letter from Prof. Anil K. Aneja,
ourVice President and Chair of Advocacy Cell and send your comments
after readingthe draft prepared by Prof. Aneja.  Lastdate for
submission is 10th April, therefore you should take up thismatter on
priority basis and send your comments as soon as possible as per
theProf. Aneja’s comments, if you agree with the comments.


With Kind Regards

J. L. Kaul
Recipient of Padma Shri Award 2014
Secretary General
All India Confederation of the Blind
Braille Bhawan,
Sector-5, Rohini,
Delhi-110085
Mob: 9810684208
te: www.aicb.org.in


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AICB comments on the draft Companies (Corporate Social Responsibility
Policy) Rules, 2020

All India Confederation of the Blind

Suggestions regarding Rule 4 of the Draft Companies (Corporate Social
Responsibility Policy) Rules, 2020


1. In Sub-rule 1 of Rule 4 of the Companies (Corporate Social
Responsibility Policy) Rules, 2014, there was a proviso stating that
the CSR activities undertaken
by the company will be activities “excluding activities undertaken in
pursuance of its normal course of business.” This provision has not
been included
in the draft Companies (Corporate Social Responsibility Policy) Rules,
2020 and needs to be incorporated.

Justification:

a) There is nothing in the Companies (Amendment) Act, 2019 warranting
the exclusion of the above important provision which was included in
Sub-rule 1 of
Rule 4 of the Companies (Corporate Social Responsibility Policy) Rules, 2014.

b) Inclusion of the above provision is important to prevent the
companies from projecting their supplementary activities of “normal
course of business”
as CSR activities.


2. The first proviso of Sub-rule 1 of Rule 4 of the Companies
(Corporate Social Responsibility Policy) Rules, 2020, requiring
companies/entities to register
with the Central Govt. for any CSR activity by filling the e-form and
paying the fees, needs to be omitted for the following reason.

Justification:

a) This provision was not present in the Companies (Corporate Social
Responsibility Policy) Rules, 2014 and there is nothing in the
Companies (Amendment)
Act, 2019 to warrant such a provision.

b) Apart of additional bureaucratic procedure, the provision does not
seem to serve any purpose.

c) The proviso in reference will seriously hamper the flow of CSR
activities because registration with the Central Govt. needs to be
done for every CSR
activity, small or big. Many times, such activities are in the nature
of events which need to be executed at a very short notice. Therefore,
the provision
in reference will be a deterrent to the flow of CSR activities in the
civil society and cause inconvenience for companies/entities.


3. The proviso in Sub-rule 3 of Rule 4 of the Companies (Corporate
Social Responsibility Policy) Rules, 2020, permitting companies to
“engage an international
organization for implementation of a CSR project subject to prior
approval of the central government” needs to be omitted for the
reasons given below.

Justification:

a) This provision was not there in the Companies (Corporate Social
Responsibility Policy) Rules, 2014 and there is nothing in the
Companies (Amendment)
Act, 2019 to warrant such a provision.

b) The proviso of permitting companies to engage international
organizations “for implementation of a CSR project” is in
contradiction with Sub-Rule 1 of
Rule 4 of the Companies (Corporate Social Responsibility Policy)
Rules, 2020 which clearly stipulates that the CSR activities can only
be carried out by
companies/entities registered under Central Govt or State Legislature.

c) The direct involvement of International organizations in CSR
Activities, apart from violating Sub-rule 1 of Rule 4 of the Companies
(Corporate Social
Responsibility Policy) Rules, 2020, has the potential of seriously and
negatively impacting the support provided by the companies to the
civil society
organizations/NGOs which are registered in India and which have a much
stronger awareness of the ground realities of the social sector of
this country.

d) The provision in reference is also against the spirit Section 135
of the Companies (Amendment) Act, 2019 which seeks to strengthen the
involvement of
the industry with the civil societies/NGOs of this country and through
that, to work towards a composite development of the country.

e) As international organizations may not have adequate and
appropriate knowledge of Indian social situation, their interventions
may at times run counter
to the requirements of the specific segments of the social sector.


4. In Sub-rule 4 or Rule 4, the following should be added:

“(5) The CSR projects or programs or activities that benefit only the
employees of the company and their families shall not be considered as
CSR activities
in accordance with Section 135 of the Act.”

Justification:

a) This provision was there under Sub-rule 5 of Rule 4 of the
Companies (Corporate Social Responsibility Policy) Rules, 2014 but has
been excluded from
the draft of the Companies (Corporate Social Responsibility Policy) Rules, 2020.

b) There is nothing is Section 135 of the Companies (Amendment) Act,
2019 to warrant such a provision.

c) The re-inclusion of this provision will significantly help in the
appropriate deployment of CSR funds by the companies.


5. In Sub-rule 4 or Rule 4, the following should be added:

“(6) Companies may build CSR capacities of their own personnel as well
as those of their Implementing agencies through Institutions with
established track
records of at least three financial years but such expenditure
[including expenditure on administrative overheads,] shall not exceed
five percent, of total
CSR expenditure of the company in one financial year.”

Justification:

a) This provision was there under Sub-rule 6 of Rule 4 of the
Companies (Corporate Social Responsibility Policy) Rules, 2014 but has
been excluded from
the draft of the Companies (Corporate Social Responsibility Policy) Rules, 2020.

b) There is nothing is Section 135 of the Companies (Amendment) Act,
2019 to warrant such a provision.

c) The re-inclusion of this provision will significantly help in the
appropriate deployment of CSR funds by the companies.


6. In Sub-rule 4 or Rule 4, the following should be added:

“(7) Contribution of any amount directly or indirectly to any
political party under section 182 of the Act, shall not be considered
as CSR activity.”

Justification:

a) This provision was there under Sub-rule 7 of Rule 4 of the
Companies (Corporate Social Responsibility Policy) Rules, 2014 but has
been excluded from
the draft of the Companies (Corporate Social Responsibility Policy) Rules, 2020.

b) There is nothing is Section 135 of the Companies (Amendment) Act,
2019 to warrant such a provision.

c) The re-inclusion of this provision will significantly help in the
appropriate deployment of CSR funds by the companies.



Sd/-

Prof. Anil K. Aneja,

Vice-President,

All India Confederation of the Blind.
The process of submitting the comments is online, the
link to which is:http://feedapp.mca.gov.in/csr/
The following method needs to be followed for submitting the
comments:1. Register using the tab ‘Sign Up’
2. Login using the User Id/Email under the tab ‘Log in’
3. After login , select the relevant nature i.e. 'Rules',
4. On selecting the nature, select the relevant Rule from the drop
down list, which is 'Rule 4'.
5. Select the relevant Sub-rule number, in this case 'All'.6. Post
your comments in the text box given below in the form and submit it.7.
Once you submit the comments, a message is displayed on the next
window stating that the comments have been successfully recorded.
8. The comments can by edited after it is posted by going to the Tab
‘My Suggestions’.

With regards,Sincerely yours,Prof. Anil K. Aneja.
-- 
Prof. Anil K. AnejaDepartment of English,
University of Delhi;


Nodal Officer, PwD,

University of Delhi;

Grievance Redressal Officer, PwD,
University of Delhi;OSD, Equal Opportunity Cell,University of
Delhi.Chairman, Maharaja Agrasen College,University of Delhi.
Vice-President,All India Confederation of the Blind.Chair,
Rehabilitation Committee,World Blind Union.Ph. No. 9871495050
e-mail: [email protected]



-- 
BE HAPPY AND MAKE OTHERS HAPPY
M.Muthu Selvi
Manager, Allahabad Bank and Secretary,  All India Confederation of the blind.
Email: [email protected]
Skype: muthump2007



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