The Ministry of Corporate Affairs (MoCA) on May 27, 2026, issued a notification regarding amendments to Schedule VII of the Companies Act, 2013.
The following has been stated:-
•The Central Government has amended Schedule VII of the Companies Act, 2013 to include subscription to Zero Coupon Zero Principal (ZCZP) instruments listed on the Social Stock Exchange as an eligible Corporate Social Responsibility (CSR) activity. This enables companies to utilize CSR funds by investing in social impact projects through the Social Stock Exchange.
This notification shall come into force on May 29, 2026.
The detailed notification is given in the document below.
[Notification No.: G.S.R. 416(E)]
