Question
As per the Companies (CSR Policy) Amendment Rules, 2026,
what is the maximum percentage of a company’s total annual CSR spending that can be incurred through subscription to ZCZP Instruments?Solution
The amended rules prescribe that CSR expenditure through ZCZP Instruments is capped at 10% of a company’s total annual CSR spending. The responsibility for project execution and evaluation remains with the issuing Not-for-Profit Organization (NPO) under Rule 4A of the Companies (CSR Policy) Rules, 2014.
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