Corporate Social Responsibility Rules Updated: Firms Allowed to Invest CSR Funds in Zero Coupon Zero Principal Instruments
Under the revised provisions, eligible firms can now allocate up to 10% of their mandatory annual CSR budget to purchase ZCZP instruments issued by listed Not-for-Profit Organisations (NPOs) on the Social Stock Exchange (SSE).
To encourage broad retail and corporate participation, the minimum subscription or application size for these non-interest-bearing, non-repayable instruments is set at ₹1,000, while the minimum issue size is set at ₹50 lakh.
NPOs issuing ZCZP instruments are legally required to utilize the accumulated funds on designated social projects within a maximum duration of three financial years.
Key Facts / Static GK
Firms qualify for CSR mandates if they meet any of these criteria: Net Worth >= ₹500 crore, Turnover >= ₹1,000 crore, or Net Profit >= ₹5 crore.
The current Union Minister of Corporate Affairs is Nirmala Sitharaman.
Practice Quiz — 12 June 2026
Q1. Which of the following statements is/are correct regarding the RBI guidelines for a Self-Regulatory Organisation in the Account Aggregator ecosystem (SRO-AA)?\n1. The SRO-AA must be registered as a Section 8 company under the Companies Act, 2013.\n2. It must maintain a minimum net worth of ₹5 crore within one year of recognition.\n3. No single entity or group acting in concert can hold 10% or more of the paid-up share capital.
Q2. The transition from the Wholesale Price Index (WPI) to the Producer Price Index (PPI) is primarily intended to address which major limitation of the traditional WPI framework in India?
Q3. A public sector enterprise in India with an annual CSR expenditure of ₹20 crore decides to invest in Zero Coupon Zero Principal (ZCZP) instruments issued by an eligible NPO listed on the Social Stock Exchange (SSE). Under the updated MCA guidelines, what is the maximum amount this company can allocate for this investment?
Q4. Which country comfortably led the global market in annual solar capacity additions during 2025, according to the International Renewable Energy Agency (IRENA) report?
Q5. The launch of the P2P payment linkage between India and Nepal connects which two platforms to facilitate digital remittances?
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