CSR via Zero Coupon Zero Principal Instruments: Rule 4A
CSR through Zero Coupon Zero Principal (ZCZP) Instruments: Detailed Analysis of Rule 4A The Ministry of Corporate Affairs (MCA) introduced a significant reform in the CSR framework through the Companies (CSR Policy) Amendment Rules, 2026 notified on 27 May 2026. This amendment allows companies to undertake a portion of their Corporate Social Responsibility (CSR) obligations …