e-Gazette statutory gazette instrument G.S.R. 416(E) · 29 May 2026
Official title
Amendment in schedule VII of Companies Act
Official record
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Check the official recordThe Ministry of Corporate Affairs has amended Schedule VII of the Companies Act, 2013, to expand the scope of Corporate Social Responsibility (CSR) activities. The amendment inserts a new item (xiii) into the schedule, which permits companies to count subscriptions to 'zero coupon zero principal instruments' on a Social Stock Exchange as an eligible CSR activity. This change is effective from the date of the notification's publication in the Official Gazette.
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Key dates
3784 GI/2026 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No. D. L.-33004/99
असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण् ड (i) PART II—Section 3—Sub-section (i) प्राजधकार से प्रकाजित PUBLISHED BY AUTHORITY
कारपोरेट कार्य मंत्रालर् अजधसूचना नई दिल्ली, 27 मई, 2026
सा.का.जन. 416(अ).— केन्द्रीर् सरकार, कंपनी अजधजनर्म, 2013 (2013 का 18) की धारा 467 की उप-धारा (1) द्वारा प्रित्त िजिर्ों का प्रर्ोग करते हुए, उि अजधजनर्म की अनुसूची 7 का जनम्नजलजखत और संिोधन करती है, अर्ायत्:— उि अनुसूची में, मि (xii) और उससे संबंजधत प्रजिजिर्ों के पश्चात, जनम्नजलजखत मि और प्रजिजि अंतःस्ट्र्ाजपत की िाएगी, अर्ायत्:- “(xiii) सामाजिक स्ट्टॉक एक्सचेंि पर िून्द्र् कूपन िून्द्र् मूल जलखतों में अजभिान।” 2. र्ह अजधसूचना रािपत्र में इसके प्रकािन की तारीख को प्रिृत्त होगी। [ई-फा. सं. सीएसआर-10/13/2025-सीएसआर-एमसीए] राहुल िैन, संर्ुि सजचि टटप्पण : अनुसूची 7, 1 अप्रैल, 2014 को प्रिृत्त हुई र्ी और तत्पश्चात, अजधसूचना संख्र्ा सा.का.जन. 130(अ), तारीख 27 फरिरी, 2014, सा.का.जन. 568(अ), तारीख 6 अगस्ट्त, 2014, सा.का.जन. 741(अ), तारीख 24 अक्टूबर, 2014, सा.का.जन. 390(अ), तारीख 30 मई, 2019, सा.का.जन. 776(अ), तारीख 11 अक्टूबर, 2019, सा.का.जन. 313(अ), तारीख 26 मई, 2020, सा.का.जन. 399(अ), तारीख 23 िून, 2020 और सा.का.जन. 525(अ), तारीख 24 अगस्ट्त, 2020 द्वारा संिोजधत की गई र्ी। सं. 375] नई दिल्ली, बुधिार, मई 27, 2026/ज् र्ेष् ठ 6, 1948
No. 375] NEW DELHI, WEDNESDAY, MAY 27, 2026/JYAISHTHA 6, 1948
सी.जी.-डी.एल.-अ.-29052026-272932 CG-DL-E-29052026-272932
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 27th May, 2026
G.S.R. 416(E).— In exercise of the powers conferred by sub-section (1) of section 467 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following further amendments in the Schedule VII to the said Act, namely: — In the said Schedule, after item (xii) and the entries relating thereto, the following item and entry shall be inserted, namely:- “(xiii) Subscription to zero coupon zero principal instruments on Social Stock Exchange."
[e-F. No. CSR-10/13/2025-CSR-MCA] RAHUL JAIN, Jt. Secy.
Note. —The Schedule VII was brought into force with effect from 1st April, 2014 and was subsequently amended vide notification number GSR 130(E), dated the 27th February, 2014, GSR 568(E), dated the 6th August, 2014, GSR 741(E), dated 24th the October, 2014, GSR 390(E), dated the 30th May, 2019, GSR 776(E), dated the 11th October, 2019, GSR 313(E), dated the 26th May, 2020, GSR 399(E), dated the 23rd June, 2020 and GSR 525(E), dated the 24th August, 2020.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. KUMER CHAND MEENA Digitally signed by KUMER CHAND MEENA Date: 2026.05.29 15:32:29 +05'30'
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