Ministry of Corporate Affairs vide notification dated September 12, 2014 has made amendment in Companies (Corporate Social Responsibility Policy) Rules, 2014 and the text of the amendment is reproduced as below:-

In rule 4, in sub-rule (6), after the words "but such expenditure" the words and comma "including expenditure on administrative overheads," shall be inserted.

The text of rule 4(6) with this amendment shall be read as:-

Companies may build CSR capacities of their own personnel as well as those of their Implementing agencies through Institutions with established track records of at least three financial years but such expenditure including expenditure on administrative overheads, shall not exceed five percent of total CSR expenditure of the company in one financial year.

The existing text of rule 4(6):-

Companies may build CSR capacities of their own personnel as well as those of their Implementing agencies through Institutions with established track records of at least three financial years but such expenditure shall not exceed five percent of total CSR expenditure of the company in one financial year.