CSR Compliance & Consulting (Section 135)

Section 135 of the Companies Act requires companies meeting threshold criteria (net profit ≥₹5 crore, turnover ≥₹1,000 crore, or net worth ≥₹500 crore) to spend 2% of average net profit on CSR activities. Our engagement covers: CSR eligibility assessment and 2% computation; CSR policy drafting aligned with Schedule VII activities; CSR Committee constitution (board resolution, committee charter); identifying and empanelling implementing agencies or carrying out in-house projects; annual CSR utilisation certificate; and Form CSR-2 filing with the MCA. We also help unspent CSR amounts be transferred correctly to PM CARES or designated funds within prescribed timelines.