CSR Act amendments: All you need to know April 30, 2021, 1:11 PM IST Samheeta Rao is a partner at GameChanger Law Advisors and has worked extensively with several nonprofits and social enterprises operating in the social impact space. The amendments to the CSR Rules have officially been passed by the Government of India. Here’s a comprehensive list of their implications on corporates and nonprofits. Impact on corporates The following activities cannot be included as part of a company’s eligible CSR spend: Activities which are undertaken in the normal course of business of a company, or those benefitting only its employees.