CSR expenditure query urgent

This query is : Resolved 

16 July 2024 FY 2023-24...csr expenditure was required to be incurred but not incurred...then what is the remedy to this? Is there any provision that if expenditure can not be incurred then transfer the amount to any fund specified in schedule VII of companies act 2013?
Is there any such provision that CSR activities can be done through direct expenditure on CSR activities or transfer to fund specified but after completion of financial year only fund transfer can be made?

17 July 2024 https://www.mondaq.com/india/corporate-and-company-law/835726/strict-penal-provisions-for-defaults-in-csr-compliances-introduced



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