Corporate social responsibility scope expanded to permit funding of entities formed under section eight jointly with other companies. The amendment broadens CSR eligibility by allowing a company to fund entities established under section 8 either singly, together with its holding, subsidiary or associate company, or together with any other company or that other company's holding, subsidiary or associate company, and revises the proviso to exclude only those entities not established by the company singly or jointly with its related companies or with other companies and their related corporate groups.