The MCA, by a Notification dated February 11, 2022, amended the Companies (Accounts) Rules, 2014, to insert a new form CSR-2. This requires every company covered under Section 135(1) of the Companies Act, 2013, (i.e., every company that meets the prescribed corporate social responsibility (‘CSR’) related thresholds and is required to form a CSR committee of its board) to furnish a report on CSR in form CSR-2 for the financial year 2020-2021, and onwards as an addendum to forms AOC-4, AOC-4 XBRL, or AOC-4 NBFC (Ind AS), as the case may be.