Insights

Special Focus: CSR update

We have compiled a concise summary of the key changes introduced by the Ministry of Corporate Affairs through the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2025, effective 14 July 2025.

These amendments aim to bring greater transparency, discipline, and accountability to the CSR ecosystem in India. Key updates include:

• Introduction of a new web-based CSR-1 E-Form: The revised form replaces the earlier PDF format with a dynamic, online filing process on the MCA21 portal, allowing for real-time validation of the information submitted.

• Entities must now mandatorily provide details of:

1. Registration under Section 12A of the Income Tax Act, 1961 (‘the Act’),
2. Approval under Section 80G of the Act.

• Three-year track record requirement: Entities not established by a company or group of companies must demonstrate a minimum of three years of prior CSR-related activity for registration eligibility.

• Professional certification requirement: The CSR-1 e-form must be certified by a practicing CA, CS, or CMA, enhancing verification and professional accountability.

• Mandatory digital verification: Filing must be authenticated using a Digital Signature Certificate (DSC). Additionally, email verification via OTP is now required.

• Disclosure of key personnel details: Enhanced disclosures are now required for directors, trustees, chairman, CEO, secretary, and authorized signatories.

These amendments strengthen the due diligence framework, safeguard CSR fund utilisation, and foster a more credible and impact-oriented CSR environment in India.

Access the full report below.