The Lok Sabha on December 05, 2025, introduced the Companies (Amendment) Bill, 2025 to further amend the Companies Act, 2013.
The following amendments have been stated:
• In section 135 of the Companies Act, 2013 for sub-section (1), the following shall be substituted, namely:—
“(1) Every company having net worth of rupees one hundred crore or more, or turnover of rupees five hundred crore or more or a net profit of rupees three crore or more during the immediately preceding financial year shall constitute a Corporate Social Responsibility Committee of the Board consisting of three or more directors, out of which at least one director shall be an independent director and one among the other directors shall have extensive experience in planning and implementing Corporate Social Responsibility projects.
Provided that where a company is not required to appoint an independent director under sub-section (4) of section 149, it shall have in its Corporate Social Responsibility Committee two or more directors.”
It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
[Bill No. XXXII of 2025]
