As per Rule 4 of Companies (Corporate Social Responsibility Policy) Rules, 2014, from 01.04.2021 CSR Funding will be released only to that NGOs, that are registered with MCA by filing Form CSR-1.

Following entries are entitled to file form CSR 1:

(a) A company established under section 8 of the Act, or a registered public trust or a registered society, registered under section 12A and 80 G of the Income Tax Act, 1961 (43 of 1961), established by the company, either singly or along with any other company.

(b) A company established under section 8 of the Act or a registered trust or a registered society, established by the Central Government or State Government.

(c) Any entity established under an Act of Parliament or a State legislature.

(d) A company established under section 8 of the Act, or a registered public trust or a registered society, registered under section 12A and 80G of the Income Tax Act, 1961, and has an established track record of at least three years in undertaking similar activities.