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Companies Act, 2013:- In accordance with Rule 8 of Companies (Corporate Social Responsibility) Rules, 2014, an Annual Report on CSR Activities shall form part of the Board’s Report. A copy of the Board’s Report is required to be filed with the Registrar along with the Annual Report. There is no requirement of separately filing Annual Report on CSR activities with the ROC

Proviso to section 149(1) of the Companies Act, 2013 read with Rule 3 of the Companies (Appointment and Qualification of Directors) Rules 2014, requires a listed company to appoint atleast one woman director. This has to be complied with by 31st March, 2015 as per Companies Act, 2013. However, revised Clause 49 of the Listing Agreement requires this to be fulfilled on or before 1st October, 2014.

Rollout of major relief: The Companies which were mandatorily required to maintain its records in electronic mode by the 30th September, 2014 are now not compulsorily required to do so. The requirement is now optional. The MCA has released a notification dated 24.07.2014 bearing no.01/34/2013-CL-V Part-I in this regard. In Rule 27(1) of the Companies (Management & Administration) Rules, 2014, the word 'shall' has been replaced with 'may'. —