Category Archives: CSR / SSE

Corporaate Social Responsbility

Subscriptions to ZCZP Bonds to be allowed as CSR

Ministry of Corporate Affairs (MCA) has added a new entry (Entry No. xiii) in Sch. VII of the Companies Act 2013, allowing ‘Subscriptions to Zero Coupon Zero Principal (ZCZP) instruments listed on Social Stock segment of various stock exchanges’[1]. [2]The … Continue reading

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CSR spending during FY 2025

Listed companies CSR spending during FY 2025 rose by 23% to Rs 22,212 crores compared to Rs 18,011 crores during FY 2024 (source: Indian Express April 20). Let’s not forget this data is only for listed companies as FY 2024 … Continue reading

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Clarification regarding Form 10 AC, 12 A certificate

Sir, Clarification required regarding Form 10 AC, 12 A Certificate for taking up projects under CSR through Implementing partner NGO. Are these certificates Same or are they different Thanks & Regards CSR officer Mugma AreaEastern Coalfields Limited

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Mandatory compliance requirements postponed

Accounting Software with Audit Trail: All companies are now required to maintain accounting system, which has audit trail. The Govt. has amended Companies (Audit & Auditors) Rules 2014. Requirement, which the companies were earlier required to comply effective 1-4-2022, now … Continue reading

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CSR Form 2  – Key Requirements explained

Filing Dates Form for FY 2020-21 has to be filed by 31st March 2022 separately as an online web Form. Form for subsequent years has to be filed as an addendum to Form AOC-4/AOC-4 XBRL/AOC-4 NBFC (Ind AS), as per … Continue reading

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New CSR Reporting Format (Form CSR-2) : Last date 31-3-2022

Ministry of Corporate Affairs has come out with a new Form called CSR-2, vide Notification dated 11 Feb 2022.  This Form basically covers all reporting requirements. Earlier these were mentioned in the report, and it was expected that this report … Continue reading

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Can non formal education be the part of CSR activities?

Children Toy Foundation, seeking views and guidance from educationists and experts on CSR policy of Government to express their views and guidance on their our work relating to CSR programmes can be undertaken by cos-public or private. In a way … Continue reading

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HOW TO FILL FORM ‘CSR-1’‎

All those NGOs wanting to access CSR funds, would now need to register themselves at Companies Act web portal using eForm CSR 1. The Form is available on the MCA Portal http://www.mca.gov.in/MinistryV2/companyformsdownload.html and is also available on this blog. You … Continue reading

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MAJOR CHANGES IN CSR PROVISIONS

As many of you may be aware that recently new CSR rules have been brought by Ministry of Corporate Affairs. We provide below a summary of major change for your reference. Societies & Trusts allowed to implement CSR projects Draft … Continue reading

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Representation Letter to Prime Minister on existential issue for the non-profit sector in India

SRRF understands the anguish of all who have commented upon the importance of keeping CSR funds flowing to voluntary sector. Aurobindo society has taken the initiative to write to the Prime Minister on this aspect. Please see the letter on … Continue reading

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