Corporate social responsibility: inclusion of contributions to government-funded incubators and research institutions for SDG-focused R&D. Amendment to Schedule VII substitutes item (ix) to allow contribution to incubators funded by Central or State Governments, agencies or Public Sector Undertakings and contributions to public funded universities, Indian Institutes of Technology, national laboratories and autonomous bodies established under designated research councils and departments, where such institutions conduct research in science, technology, engineering and medicine aimed at promoting Sustainable Development Goals (SDGs).