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      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?
      A 5% Correct Answer Incorrect Answer
      B 10% Correct Answer Incorrect Answer
      C 15% Correct Answer Incorrect Answer
      D 20% Correct Answer Incorrect Answer
      E 25% Correct Answer Incorrect Answer

      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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