New Delhi, May 30 -- The Ministry of Corporate Affairs (MCA) has notified the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2026, enabling companies to undertake Corporate Social Responsibility (CSR) activities through "Zero Coupon Zero Principal Instruments" (ZCZP Instruments) listed on Social Stock Exchanges.

The amendments came into force on May 27, 2026, the date of their publication in the Official Gazette.

Under the amended rules, a "Not for Profit Organisation" (NPO) will have the same meaning as assigned under Regulation 292A of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018.

The notification also introduces a definition for "Zero Coupon Zero Pri...