The Ministry of Corporate Affairs vide its notification dated February 11, 2022 has issued the Companies (Accounts) Amendment Rules, 2022 (“Rules”) thereby further amending the Companies (Accounts) Rules, 2014. The Rules provides that every company covered under the provisions of section 135 (1) of the Companies Act, 2013 shall be required to furnish a report on CSR in e-form CSR-2 to the Registrar commencing from the preceding financial year (2020-21) as an addendum to form AOC-4 or AOC-4 XBRL or AOC-4 NBFC( Ind AS) as may be applicable. For the preceding financial year 2020-21, the e-Form CSR-2, a web based form, is to be filed separately on or before March 31, 2022 after filing of Form AOC-4 or AOC-4 XBRL or AOC-4 NBFC( Ind AS), as the case may be.