The rules have been added to allows companies to undertake Corporate Social Responsibility (CSR) activities through subscription to a zero coupon zero principal instrument issued by a Not for Profit Organization (NPO) registered with the Social Stock Exchange segment of a recognised stock exchange. It defines ‘Not for Profit Organization’ and ‘zero coupon zero principal instrument’. A company may use such instruments for CSR, subject to a cap of 10% of its total CSR expenditure for the relevant financial year.