Sources and update scope
Edition 1: 25 September 2026. This resource separates company authority, CSR roles, income tax, GST, accounting and foreign-source controls. Source documents have different publication dates; check later amendments and the applicable transaction period.
- Companies Act, 2013: Chapter XXIA, section 135 and Schedule VII
- MCA: Companies (CSR Policy) Amendment Rules, 2021
- Gazette: CSR Amendment Rules, 2022, including Rule 4 eligibility
- MCA CSR Exchange: official FAQs (read with subsequent amendments)
- MCA: current notifications, forms and filing services
- Income Tax Department: Income-tax Act, 2025, amended by Finance Act, 2026
- Income Tax Department: Acts, rules, forms and guidance
- CBIC: CGST Act reference text (check subsequent amendments)
- CBIC Circular 116/35/2019-GST: donor acknowledgements in its specified circumstances
- GST portal: current notifications and services
- ICAI: Accounting Standards
- ICAI: AS 12, Accounting for Government Grants
- Ministry of Home Affairs: FCRA portal, legislation and current notices
- MHA: FCRA FAQs, 2022 (read with later amendments)
How to read the references
The Companies Act and CSR Rules are the starting legal sources. Read the 2021 Rules with the 2022 amendment and current MCA notifications; older FAQs may not reflect all later eligibility changes. For income tax, distinguish periods governed by the 1961 Act from Tax Year 2026–27 onwards under the 2025 Act. Historical GST compilations and FCRA FAQs also need current-amendment checks.
Editorial limits
The material provides an educational framework and fictional examples, not a professional sign-off on a particular grant. No assertion is made that every scheme is open, every receipt is exempt, or every possible question is covered. The formats are adapted worksheets, not government-prescribed forms. The Kannada summaries cover the opening discussion; the detailed resource is in English.
Using this edition
Record the edition and source version in the company’s funding file. Before signing or filing, have the responsible professional confirm provisions, approvals, evidence and forms for that transaction. Revisit the assessment when the donor, source, terms, activity or law changes.