AdditionHigh ImpactCOMPANIES_ACT_2013
Official PDF (p. 5)COMPANIES_ACT_2013 · Schedule VII / ZCZP Instruments
Inclusion of Zero Coupon Zero Principal (ZCZP) Instruments in Schedule VII for CSR Expenditure
Applicable from 2026-12
Attempt Applicability
2026-06:Excluded
2026-12:Applies
Statutory Comparison
Prior PositionPre-amendment
Contributions to Social Stock Exchange instruments were not explicitly enumerated under Schedule VII.
New PositionAmended
ZCZP instruments issued by non-profit organisations on Social Stock Exchanges are now explicitly eligible as CSR expenditure under Schedule VII.
Affected Syllabus Chapters
business-laws-and-ethics
companies-act-2013
Code: companies-act-2013
Authority Document Reference
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