Eligibility for receiving CSR Funds
As per the new Companies (Corporate Social Responsibility Policy) Amendments Rules, 2021 all form of NPOs (Section 8 company, registered trust or a registered society) not established by a Company needs to fulfil the following three conditions in order to obtain CSR funds and implement CSR activities
• Have a valid registration under section 12 A and 80 G of the Income Tax Act, 1961
• Have an established track record of at least three years in undertaking similar activities
• Has successfully registered with the Central Government by obtaining a Unique Registration number after filing form CSR 1