Do You Know

Volume - 8
May 2021

Eligibility for receiving CSR Funds

As per the new Companies (Corporate Social Responsibility Policy) Amendments Rules, 2021 all form of NPOs (Section 8 company, registered trust or a registered society) not established by a Company needs to fulfil the following three conditions in order to obtain CSR funds and implement CSR activities
• Have a valid registration under section 12 A and 80 G of the Income Tax Act, 1961
• Have an established track record of at least three years in undertaking similar activities
• Has successfully registered with the Central Government by obtaining a Unique Registration number after filing form CSR 1

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