MCA amends provisions permitting companies to deploy their CSR funds by subscription to instruments on Social Security Exchange

In brief

The Ministry of Corporate Affairs (MCA), through its notifications1 dated 27 May 2026, has amended the Companies (Corporate Social Responsibility Policy) Rules, 2014 (CSR Rules) and Schedule VII of the Companies Act, 2013, respectively by permitting companies to deploy their Corporate Social Responsibility (CSR) funds via subscription to zero coupon, zero principal instruments on the social stock exchange. 

MCA amends provisions permitting companies to deploy their CSR funds by subscription to  instruments on Social Security Exchange  - Overview

Source

  1.  Notification No. G.S.R. 415(E) and G.S.R. 416(E), both dated 27 May 2026  

MCA amends provisions permitting companies to deploy their CSR funds by subscription to instruments on Social Security Exchange

Follow PwC India