The amendment revises e-Form CSR-1, which entities must file to register as eligible CSR implementing agencies under Section 135 of the Companies Act. The revised CSR-1 mandates detailed disclosures, including approvals under Section 80G of the Income Tax Act and registrations under Section 12A or exemptions under Section 10(23C). Eligible entities include Section 8 companies, societies, and trusts registered under relevant laws or set up by central/state governments. The changes require mandatory PAN, OTP-verified emails, Digital Signature Certificates (DSCs) and professional certification by a practicing CA/CS/CMA.