Query: As per the provisions of Section 135 and rules made thereunder, CSR committee should have three Director one of them should be independent director ( if applicable to the company concerned ) . Can Non Director be member of CSR committee ?
Answer: As per Rule 5 read with sub rule (1) of the Companies (Corporate Social Responsibility 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 pursuant to sub section (4) of Section 149 of the Act, shall have its CSR Committee without such director. And in case a private company has only 2 directors, its Board shall constitute its CSR Committee with two such directors.
