MCA vide Notification No.540(E) on Monday, 23rd May 2016, has notified the Companies (Corporate Social Responsibility) Amendment Rules, 2016 by which existing sub rule (2) of Rule 4 has been substituted and shall came into effect from the date of its publication in Official Gazette.
The said notification can be accessed at the following link: MCA notification no 540 (E) dt.23.05.2016 CSR Amendment Rule, 2016