What CSR-1 is
Form CSR-1 registers an implementing agency with the Central Government, through the Registrar, so that companies can route CSR spending to it. Rule 4(2) of the Companies (CSR Policy) Rules, 2014 has required it since 1 April 2021. On approval, a CSR Registration Number is generated, and that is the number a funding company asks for.
The form was substituted with effect from 14 July 2025 by the Companies (CSR Policy) Amendment Rules, 2025 (G.S.R. 452(E), 7 July 2025). The current form asks for PAN, an email address verified by OTP, the digital signature of the authorised signatory, and certification by a practising chartered accountant, company secretary or cost accountant. It also carries declarations backed by sections 448 and 449 of the Companies Act, 2013, which deal with false statements, so the track-record evidence matters more than it used to.
A later amendment, the Companies (Corporate Social Responsibility Policy) Amendment Rules, 2026 (G.S.R. 415(E), 27 May 2026), added Rule 4A, which lets companies meet part of their CSR obligation by subscribing to zero coupon zero principal instruments issued by a not-for-profit organisation registered on the Social Stock Exchange segment of a recognised stock exchange, capped at 10 per cent of the company's total CSR expenditure for the year. It is a separate route from CSR-1 and we will tell you if it fits your organisation.
Who qualifies under Rule 4(1)
The rule sets out four routes in. Read yours before you apply.
| Route | Who it covers | Tax condition | Three-year track record |
|---|---|---|---|
| Rule 4(1)(a) | A section 8 company, registered public trust or registered society established by the funding company, alone or with other companies | Yes: 12A with 80G, or a section 10(23C)(iv), (v), (vi) or (via) exemption | No |
| Rule 4(1)(b) | A section 8 company, registered trust or registered society established by the Central Government or a State Government | Not specified in the rule | No |
| Rule 4(1)(c) | Any entity established under an Act of Parliament or a State legislature | Not specified in the rule | No |
| Rule 4(1)(d) | A section 8 company, registered public trust or registered society not established by the company | Yes: 12A with 80G, or a section 10(23C) exemption | Yes: at least three years in undertaking similar activities |
Most applicants are in route (d): an independent NGO seeking corporate funding. That is the route with both conditions, and it is where applications fail.
Your tax registration, under the old Act and the new one
The CSR Rules are written against the Income-tax Act, 1961. That Act applies to FY 2025-26. The Income-tax Act, 2025 came into force on 1 April 2026, so for applications made from that date the corresponding registration and approval sit in the new Act.
| What you need | Income-tax Act, 1961 | Income-tax Act, 2025 (from 1 April 2026) |
|---|---|---|
| Registration of the non-profit | Section 12A or 12AB, Form 10A or 10AB | Section 332, Form 104 (provisional) or Form 105 (regular), order in Form 106 |
| Approval for donor deduction | Section 80G, Form 10A or 10AB | Section 354, through Form 104 or Form 105 |
| Alternative to both | Exemption under section 10(23C)(iv), (v), (vi) or (via) | Mapping of the 10(23C) categories under the 2025 Act is not confirmed, so we check your specific order |
Registrations and approvals granted under the 1961 Act continue under the new Act, so an existing 12A and 80G pair does not need redoing before CSR-1. If you do not have them yet, start there: 12A registration and 80G registration.
What CSR-1 costs
| Item | Amount |
|---|---|
| Professional fee, including the mandatory certification | ₹3,499 |
| MCA filing fee on Form CSR-1 | Confirmed on the MCA portal at the time of filing. We have not published a figure because we could not verify one on an official source |
| Digital signature certificate for the authorised signatory, if you do not have one | Charged at actuals: see digital signature |
| 12A or 80G application, where it is needed first | No government fee on Forms 104 and 105; professional fee ₹3,499 each |
Professional fees exclude GST at 18%. Government fees, where they apply, are paid at actuals to the department and are shown separately. Fees verified on 22 September 2026.
Documents you will need
The certificate of incorporation, trust deed or society registration certificate; PAN of the entity; the 12A and 80G orders, or the section 10(23C) order; details and PAN of the governing body, trustees or directors; an email address for OTP verification; the digital signature of the authorised signatory; and evidence of three years of similar activity where Rule 4(1)(d) applies, such as annual reports, audited accounts and project records.
Once 80G approval is in place, see Form 10BD for the donor certificate a CSR donor will ask for. Many funders and CSR donors also ask for the NGO Darpan Unique ID, though it is not a legal condition for CSR-1.
After the number is issued
- Give funders the CSR Registration Number, and keep the certificate with your funding pack.
- Keep the underlying tax registrations alive. The CSR-1 filing is one-time, but registration and approval under the tax law have their own validity and renewal cycles.
- Report donations correctly. A donor claiming a deduction relies on your statement of donations and the certificate you issue: see 80G registration.
- Keep your governing body details current, because the form carries them.
Related: NGO registration · Section 8 company · trust registration · 12A registration