CA Inter Law Jan 2027 Amendments: CSR and ZCZP Rule 4A
ICAI has released its amendment document for CA Inter Corporate and Other Laws for the January 2027 attempt. Only one topic has a new change, but it sits in a very testable area: CSR under Section 135. The change lets a company fund CSR through Zero Coupon Zero Principal (ZCZP) instruments on the Social Stock
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