Scope
Companies meeting any of: net worth ≥₹500 crore / turnover ≥₹1,000 crore / net profit ≥₹5 crore
India · act
Companies Act 2013, s.135 — CSR
Companies Act 2013, section 135 + Schedule VII
In forceApplies 2014-04-01
Penalties
Company penalty: 2× unspent amount or ₹1 crore (lesser); officers: one-tenth
Last verified
2026-08-22
In plain language
What this law does
The world's first statutory CSR-spend mandate: ≥2% of three-year average net profits on Schedule VII activities, with CSR Committee governance, policy and board-report disclosure, and unspent-amount escrow rules.
Core obligations
CSR Committee; CSR policy; ≥2% spend; board-report disclosure; Unspent CSR Account transfers
Dictionary
Terms defined in this law
- Net worth **≥₹500 crore**, turnover **≥₹1,000 crore**, or net profit **≥₹5 crore** (any one).Companies Act 2013, s.135 (CSR)
- Civil penaltiesCompanies Act 2013, s.135 (CSR)
- 2% obligationCompanies Act 2013, s.135 (CSR)
- CSR CommitteeCompanies Act 2013, s.135 (CSR)
Claims
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