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      Question

      Which Ministry expanded Schedule VII of the Companies

      Act, 2013 to include subscription to Zero Coupon Zero Principal (ZCZP) Instruments as an eligible CSR activity?
      A Ministry of Finance Correct Answer Incorrect Answer
      B Ministry of Corporate Affairs Correct Answer Incorrect Answer
      C Ministry of Commerce and Industry Correct Answer Incorrect Answer
      D Ministry of Law and Justice Correct Answer Incorrect Answer
      E Ministry of Electronics and Information Technology Correct Answer Incorrect Answer

      Solution

      The Ministry of Corporate Affairs (MCA) expanded Schedule VII of the Companies Act, 2013 by including subscription to ZCZP Instruments listed on Social Stock Exchanges (SSEs) as an eligible CSR activity. This was done through the Companies (CSR Policy) Amendment Rules, 2026, which came into effect on 27 May 2026.

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