Akansha

In terms of rule 5 of the Companies (CSR Policy) rules, 2014, an unlisted public company or a private company covered under sub-section (1) of section 135 which is not required to appoint an independent director shall have its CSR Committee without such director. Further in case a private company has only 2 directors, its Board shall constitute its CSR Committee with two such directors. further non- director cannot be a member of the committee