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2. Form CSR-1 Amendment 1. Substituted by the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2022. Amendment effective from 20.09.2022 In the said rules, in the e-form CSR–1, for serial number 1 and the entries relating thereto, the following serial number shall be substituted, namely:- 1. Nature of the entity o Company established under section 8, exempted under sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10 and approved under section 80G of the Income Tax Act, 1961. o Company established under section 8, registered under section 12A and approved under section 80G of the Income Tax Act, 1961. o Registered public trust, exempted under sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10 and approved under section 80G of the Income Tax Act, 1961. o Registered public trust, registered under section 12A and approved under section 80G of the Income Tax Act, 1961. o Registered society, exempted under sub-clauses (iv), (v), (vi) or (via) of clause (23C) of section 10 and approved under section 80G of the Income Tax Act, 1961. o Registered society, registered under section 12A and approved under section 80G of the Income Tax Act, 1961. o Company established under section 8 or registered Trust or registered Society established by the Central Government or State Government. o Entity established under an Act of Parliament or State Legislature. 2. Substituted by the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2025 E-Form shall be substituted namely Form CSR-1
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