CSR through Zero Coupon Zero Principal (ZCZP)

Key Points

• MCA amended CSR Rules, 2026.
• Companies can now subscribe to:
  • Zero Coupon Zero Principal Instruments
• Listed on:
  • Social Stock Exchange (SSE)

Important Facts

• CSR investment cap:
  • 10% of annual CSR expenditure
• Purpose:
  • Funding Not-for-Profit Organisations (NPOs).