MCA Amends CSR Policy Rules & Introduces CSR-1 e-Form

January 08, 2026

The revised CSR-1 form requires detailed disclosures like entity type, tax exemptions, and Income Tax Act approvals (Section 80G, 12A, 10(23C)).
Entities must provide PAN, a verified email via OTP, and digitally sign the form with certification from a practicing CA, CS, or CMA.
Non-company entities need a minimum three-year track record in CSR
Companies must confirm their CSR partners are registered under the new CSR - 1 to prevent fund misuse.
The form collects comprehensive information including incorporation

Criteria	Earlier Provisions	New Provisions (2025)
Eligible Entity Types	Companies, registered public trusts, and societies under Section 8	Expanded to include organizations founded by the Government and those established by State Legislatures or Parliamentary Acts.
Experience Requirement	Not required	Entities not incorporated by a business must demonstrate a minimum three-year track record of CSR-like activities.
Professional Certification	Not mandatory	Full-time CSR practice now requires certification by a Chartered Accountant (CA), Company Secretary (CS), or Cost Accountant.
Digital Signature	Not strictly enforced	Mandatory for authorized signatories such as CEO, Director, Trustee, or equivalent.

Non-profit Organizations
Organizations registered under Section 10(23C) of the Income Tax Act, 1961
Public Trusts and Societies
Organizations registered under Section 12A and approved under Section 80G of the Income Tax Act
Central or State Government entities, including organizations established by State Legislatures or Parliamentary Acts

The stricter certification and eligibility conditions promote credible and compliant CSR project implementation.
The web-based form simplifies the filing process with real-time data validation and faster approvals.
It enhances transparency and due diligence by corporations when selecting CSR agencies.
Additionally, companies benefit from an improved corporate image and increased stakeholder trust through ethical and responsible CSR practices.

If an organization gives false information or does not follow the new CSR-1 rules, it can face serious punishment.

Under Section 448 of the Companies Act, 2013, giving false statements can lead to fines or jail.
Section 449 also punishes accountants who help prepare or approve wrong information.
Submitting false or misleading documents can result in strict legal action.