The Companies (Accounts) Second Amendment Rules, 2023 dated the 31st May,2023.
For the financial year 2022-2023, Form CSR-2 shall be filed separately on or before 31st march, 2024 after filing Form No. AOC-4 or Form No. AOC-4-NBFC (Ind AS), as specified in these rules or Form No. AOC-4 XBRL as specified in the Companies (Filing of Documents and Form in Extensible Business Reporting Language) Rules, 2015 as the case may be.
