CSR & Regulatory Framework

What it means? The Social Stock Exchange (SSE) is a specialized segment of existing stock exchanges (BSE and NSE) in India that allows Social Enterprises—both Not-for-Profit Organizations (NPOs) and For-Profit Social Enterprises (FPEs)—to raise capital. It is not a separate building but a regulated platform that functions like a “bridge” between social organizations and impact […]

What it means? In the Indian social sector, 12A and 80G are the twin engines of financial viability. While they are often mentioned together, they serve two distinct but complementary purposes under the Income Tax Act, 1961. The 2026 Regulatory Landscape: As of March 31, 2026, the old system of “permanent” registration has been completely […]

What it means? The Foreign Contribution Regulation Act (FCRA) is the primary legislative framework in India that regulates the acceptance and utilization of foreign funds by individuals, associations, and non-profit organizations. Enacted to ensure that foreign money does not influence India’s internal political or social stability, it is managed by the Ministry of Home Affairs […]

What it means? Form CSR-1 is the mandatory electronic registration required by the Ministry of Corporate Affairs (MCA) for any entity intending to act as an “Implementing Agency” for Corporate Social Responsibility (CSR) projects in India. Effectively acting as a “license to operate” in the impact sector, this form ensures that only verified and credible […]

What it means? If Section 135 is the “engine” of CSR, Schedule VII is the “navigation map.” It is the exhaustive list of activities and themes that the Government of India has officially sanctioned as eligible for CSR expenditure. In 2026, the interpretation of Schedule VII is strictly exclusive—if an activity is not explicitly mentioned […]

What it means? Section 135 is the “legislative heartbeat” of corporate giving in India. In 2026, it has shifted from being a mere line item in the annual report to a complex, multi-layered governance framework. 1. The Statutory Requirement: Every qualifying company must spend 2% of its average net profit (calculated as per Section 198 […]