CSR BY PRIVATE COMPANY TO SECTION 8 COMPANY

As far as track record (minimum 3 years) is concerned only for those section 8 co. Or registered trust or society which is not covered under CSR Rule 4(2)a and b. 

A. If the section 8 co. Incorporate by company itself or with some other company or 

B. Section 8 co. Is incorporated by central govt or state govt . 

For the above mentioned point A and B no requirement of minimum track record.