FORM

^2. Form CSR-1

Amendment

1. Substituted by the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2022. Amendment effective from 20.09.2022

In the said rules, in the e-form CSR–1, for serial number 1 and the entries relating thereto, the following serial number shall be substituted, namely:-

1. Nature of the entity o Company established under section 8, exempted under sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10 and approved under section 80G of the Income Tax Act, 1961.

o Company established under section 8, registered under section 12A and approved under section 80G of the Income Tax Act, 1961.

o Registered public trust, exempted under sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10 and approved under section 80G of the Income Tax Act, 1961.

o Registered public trust, registered under section 12A and approved under section 80G of the Income Tax Act, 1961.

o Registered society, exempted under sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10 and approved under section 80G of the Income Tax Act, 1961.

o Registered society, registered under section 12A and approved under section 80G of the Income Tax Act, 1961.

o Company established under section 8 or registered Trust or registered Society established by the Central Government or State Government.

o Entity established under an Act of Parliament or State Legislature.

2. Substituted by the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2025

E-Form

shall be substituted namely

Form CSR-1