Companies (Amendment) Act, 2019 had received presidential assent on 31st of July this year. India is the first nation to make Corporate Social Responsibility a mandatory duty of those who have huge profits. However, it received disapproval from the corporate sector for its stringent provisions related to Corporate Social Responsibility. This is due to the fact that the law proposes penal provisions that may include fine or imprisonment or both, to the defaulting officers. The government, therefore, had responded to this criticism by changing the defaults on corporate social responsibility as a civil offence rather than a criminal offence.