Companies (Corporate Social Responsibility Policy) Amendment Rules, 2026

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.... 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Corporate Social Responsibility Policy) Rules, 2014, namely:- 1. Short title and commencement. - (1) These rules may be called the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2026. (2) They shall come into force on the ^#date of their publication ....

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....ce with the regulations made by the Securities and Exchange Board of India.'. 3. In the said rules, after rule 4, the following rule shall be inserted, namely:- "4A Corporate Social Responsibility implementation through zero coupon zero principal instrument.- (1) A company may carry out Corporate Social Responsibility activities through a zero coupon zero principal instrum....

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.... fund included in Schedule VII to the Act and submit its compliance report to the Securities Exchange Board of India; (4) The provisions of rule 4, except sub-rules (5) and (6) shall be applicable to the implementation of Corporate Social Responsibility through a zero coupon zero principal instrument." [e-F. No. CSR-10/13/2025-CSR-MCA] RAHUL JAIN, Jt. Secy. Note: The principal ru....