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    <title>Companies (Corporate Social Responsibility Policy) Amendment Rules, 2026</title>
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    <description>Corporate Social Responsibility Policy Rules are amended to recognise Not for Profit Organization and zero coupon zero principal instrument for CSR implementation. CSR spending may be carried out through such an instrument, subject to a ten percent cap on total CSR expenditure, and a subscribing company is exempt from impact assessment. The issuing organisation must complete the project within three succeeding financial years, transfer unspent amounts to a Schedule VII fund on termination of listing, and submit a compliance report to the Securities and Exchange Board of India.</description>
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