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Core Purpose

This notification further amends the Companies (Corporate Social Responsibility Policy) Rules, 2014, by substituting e-form No. CSR-1 for the registration of entities undertaking CSR activities.

Detailed Summary

The Ministry of Corporate Affairs, on 7th July, 2025, issued notification G.S.R. 452(E) in exercise of powers conferred by section 135 and sub-sections (1) and (2) of section 469 of the Companies Act, 2013 (18 of 2013). These rules, titled the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2025, will come into force on 14th July, 2025. The primary amendment is the substitution of the existing e-form No. CSR-1 in the Companies (Corporate Social Responsibility Policy) Rules, 2014, with a new e-form for "Registration of Entities for undertaking CSR Activities." This new e-form requires detailed information about the entity, including its nature (e.g., Section 8 Company, registered public trust, registered society, or government-established entity), details of establishment by a company or group, and a three-year track record if not. It mandates entry of CIN/Registration Number, name, date of incorporation, address, email ID, and PAN of the entity, as well as details of authorised representatives (Name, Designation, DIN/PAN, E-mail ID). Required attachments include a copy of the Certificate of Registration and PAN. The form includes a declaration to be digitally signed by a director, trustee/CEO, chairperson/secretary, or authorised representative, and requires certification by a practicing professional (Chartered Accountant, Cost Accountant, or Company Secretary). Attention is drawn to sections 448 and 449 of the Companies Act, 2013, regarding punishment for false statements and evidence. The principal rules, G.S.R. 129(E) dated 28th February, 2014, have been previously amended seven times, with the last amendment being G.S.R. 715(E) dated 20th September, 2022.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-08072025-264453 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 409] NEW DELHI, MONDAY, JULY 7, 2025/ASHADHA 16, 194 MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 7th July, 2025. G.S.R. 452(E). — In exercise of the powers conferred by section 135 and sub-sections (1) and (2) of section 469 of the Companies Act, 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, 2025. (3) They shall come into force with effect from the 14th day of July, 2025. 2. In the Companies (Corporate Social Responsibility Policy) Rules, 2014, for e-form No. CSR-1, the following e-form shall be substituted, namely:— e-form No. CSR-1 Registration of Entities for undertaking CSR Activities [Pursuant to section 135 of the Companies Act, 2013 and rule and 4(2) of Companies (CSR Policy) Rules, 2014] e-form language English Hindi Refer instruction kit for filing the e-form All fields marked in * are mandatory Entity Details 1 *Nature of the Entity 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. Company established under section 8, registered under section 12A and approved under section 80G of the Income Tax Act, 1961 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. Registered Public trust, registered under section 12A and approved under section 80G of the Income Tax Act, 1961 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. Registered society, registered under section 12A and approved under section 80G of the Income Tax Act, 1961 Company established under section 8 or registered Trust or registered Society established by the Central Government or State Government Entity established under an Act of Parliament or State Legislature 2 (a) Whether the Entity is established by any company or group of companies Yes No (b)(i) If yes, then provide the details of such company (s) +------------------+------------------+ | CIN of Company | Name of Company | +------------------+------------------+ | | | +------------------+------------------+ Add (ii) If no, whether the entity has an established track record of three years in Yes No undertaking similar activities 3 (a) *Type of Existing entity (section 8 Company/Trust/Society/Others) (b) *CIN/ Registration Number (In case of a section 8/ company, enter CIN. Else, enter registration number) (c) *Name of the entity (d) *Date of incorporation of the entity (DD/MM/YYYY) (e) Address of the entity *Address Line I Address Line II *Country *Pin code *Area/Locality *City District *State/Union Territory (f) *E-mail ID of the entity (g) *Enter OTP for E-mail Id Send OTP Verify (h) *PAN of the entity Authorised representatives details 4 *Details of Directors/ Board of Trustees/ Chairman/ CEO/ Secretary/ Authorised Representatives of the entity +--------+------+-------------+----------+-----------+ | Sl. No.| Name | Designation | DIN/PAN | E-mail ID | +--------+------+-------------+----------+-----------+ | | | | | | +--------+------+-------------+----------+-----------+ Add row Delete row Attachments (c) *Copy of Certificate of Registration Choose File Remove Download (d) *Copy of PAN of Entity Choose File Remov Downloa Declaration I am authorised by the entity vide resolution number* dated* (DD/MM/YYYY) to sign this e-form and declare that the particulars given in the e-form herein above are true and also are in agreement with the documents maintained by the Entity. To be digitally signed by one director in case of section 8/ company; or To be digitally signed by one of the Trustee/ CEO in case of Registered Public Trust; or To be digitally signed by Chairperson/ CEO/ Secretary in case of Registered Society; or To be digitally signed by Authorised Representative in case of Entity established under an Act of Parliament or State Legislature. *To be digitally signed by DSC BOX *Designation (Director/Trustee/CEO/Chairperson/ Secretary/Authorised Representative) *DIN of the director; or DIN or PAN of the Trustee or CEO or Chairperson or Secretary or authorised representative of the Entity; Certificate by practicing professional I declare that I have been duly engaged for the purpose of certification of this e-form. It is hereby certified that I have gone through the provisions of the Companies Act, 2013 and Rules thereunder for the subject matter of this e-form and matters incidental thereto and I have verified the above particulars (including attachment(s)) from the original/certified records maintained by the Company/ applicant which is subject matter of this e-form and found them to be true, correct and complete and no information material to this e- form has been suppressed. I further certify that: 1. The said records have been properly prepared, signed by the required officers/ authorised representatives of the entity and were found to be in order; 2. All the required attachments have been completely and legibly attached to this e-form; 3. It is understood that I shall be liable for action under section 448 of the Companies Act, 2013 for wrong certification, if any found at any stage. * To be digitally signed by DSC BOX Chartered accountant (in whole time practice) Cost accountant (in whole time practice) Company secretary (in whole-time practice) *Whether associate or fellow Associate Fellow Membership number Certificate of Practice number Save Submit Note: Attention is drawn to provisions of section 448 and 449 of the Companies Act, 2013 which provide for punishment for false statement / certificate and punishment for false evidence respectively. For office use only: e-form Service request number (SRN) e-form filing date (DD/MM/YYYY) This e-form has been taken on file maintained by the Registrar of Companies through electronic mode on the basis of statement of correctness given by the authorised person and professional. [E-F. No. 05/03/2022-CSR] INDERDEEP SINGH DHARIWAL, Jt. Secy. Note: The principal rules was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification number G.S.R. 129(E), dated the 28th February, 2014 and subsequently amended by notification numbers G.S.R. 644(E), dated the 12th September, 2014, G.S.R. 43(E), dated the 19th January, 2015, G.S.R. 540(E), dated the 23rd May, 2016, G.S.R. 895(E), dated the 19th September, 2018, G.S.R. 526(E), dated the 24th August, 2020, G.S.R. 40(E), dated the 22nd January, 2021 and G.S.R. 715(E), dated the 20th September, 2022.

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