Notification/Circular No.: 20260601-37 dated June 01, 2026; MCA Notifications G.S.R. 415(E) and G.S.R. dated May 27, 2026
Applicable Act/Rule: Companies Act, 2013; Companies (Corporate Social Responsibility Policy) Amendment Rules, 2026
Applicable Section/Rule: Schedule VII of the Companies Act, 2013; G.S.R. 415(E) — Companies (CSR Policy) Amendment Rules, 2026; G.S.R. 416(E) — Amendment to Schedule VII of the Companies Act, 2013
Ministry of Corporate Affairs (MCA) issued two notifications dated May 27, 2026 — G.S.R. 415(E) and G.S.R. 416(E). BSE Limited, Department of DCS-Listing, issued Notice No. 20260601-37 dated June 1, 2026 addressed to all listed entities, not-for-profit organizations, and market participants, informing them of the said MCA notifications.
Ref. Companies (CSR Policy) Amendment Rules, 2026 and Amendment to Schedule VII
Pursuant to MCA Notifications G.S.R. 415(E) and G.S.R. 416(E) dated May 27, 2026, subscription to Zero Coupon Zero Principal (ZCZP) instruments on Social Stock Exchange by companies has been added to the list of activities which may be included by companies in their Corporate Social Responsibility (CSR) Policy under Schedule VII to the Companies Act, 2013. All listed entities are required to take note of the above amendments. In case of any inconsistency between the BSE circular and the MCA Notifications, the provisions of the Notifications shall prevail.
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