Companies (CSR Policy) Amendment Rules, 2025

Ministry of Corporate Affairs (MCA) has notified the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2025, effective from July 14, 2025. The amendment revises e-Form CSR-1, which entities must file to register as eligible CSR implementing agencies under Section 135 of the Companies Act, 2013. The revised CSR-1 mandates detailed disclosures, including approvals under Section 80G of the Income Tax Act and registrations under Section 12A or exemptions under Section 10(23C). Eligible entities include Section 8 companies, societies, and trusts registered under relevant laws or set up by central/state governments. Agencies not established by companies must demonstrate a three-year track record in CSR activities.

Key changes require mandatory PAN, OTP-verified emails, Digital Signature Certificates (DSCs) and professional certification by a practicing CA/CS/CMA. False declarations will attract penalties under Sections 448 and 449 of the Act. Corporates must ensure that selected CSR partners are compliant with the revised CSR-1 and maintain updated records. For NGOs, updated registrations and certified applications are prerequisites for undertaking new CSR projects. These stricter norms aim to enhance transparency and prevent misuse of CSR funds by ensuring only credible and compliant entities execute CSR activities.

MINISTRY OF CORPORATE AFFAIRS
NOTIFICATION
New Delhi, the 7^th 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-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 andG.S.R. 715(E), dated the 20th September, 2022.