Zero coupon zero principal instruments recognised for CSR
27 May, 2026

Zero coupon zero principal instruments recognised for CSR

Unit 5 — Mathematical Reasoning and Aptitude Unit 9 — People, Development and Environment Unit 10 — Higher Education System

What Happened?

The Ministry of Corporate Affairs amended Schedule VII of the Companies Act and CSR rules on 27 May. Companies may spend up to 10% of annual CSR expenditure on such instruments, subject to conditions.

Premium Content Locked

Unlock this explanation, Paper 1 mapping, and MCQs by upgrading your plan.

Unlock Premium