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CSR Law in Depth: Section 135 and the CSR Rules

Section 135, the CSR Rules and the Ministry’s FAQs, read closely enough to act on.

Free for everyone in the sector

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The courseLaw

Chapters
6
Lessons
20
Questions
127
Level
Advanced
Duration
~4 hours
Valid as of
September 2026
Signed certificate

What you’ll be able to do

  • Trace any CSR question through Section 135, Schedule VII, the CSR Rules and the MCA’s FAQs
  • Test applicability and compute the obligation, including net profit adjustments, surplus and set-off
  • Set up governance that meets the committee, board, certification and disclosure rules
  • Classify costs, assets and unspent amounts correctly, and calculate the penalties for getting them wrong
  • Choose eligible implementing agencies and write agreements that support compliance
  • Meet reporting, impact assessment and audit requirements on a clear annual calendar

Syllabus

Every lesson ends with a quick check. Each chapter ends with a quiz you need 60% to pass, and the course ends with a final assessment (70% to pass).

  1. 1Chapter 1The legal architectureThe layers of CSR law, how they changed between 2014 and 2026, who is covered and the numbers that decide it.
  2. 2Chapter 2Obligation and governanceThe tests and the 2% obligation, the CSR committee, the policy and annual action plan, and the board’s oversight and disclosure duties.
  3. 3Chapter 3What counts: the spending rulesThe definition of CSR and its exclusions, overheads and staff costs, surplus and set-off, and who may hold CSR-funded assets.
  4. 4Chapter 4Unspent money and penaltiesOngoing projects, the two routes for unspent money and their deadlines, and how the civil penalties are worked out.
  5. 5Chapter 5Implementation and implementing agenciesWho can implement CSR, Form CSR-1, due diligence and agreements, and the new Social Stock Exchange route.
  6. 6Chapter 6Reporting, assessment and assuranceThe annual report on CSR and Form CSR-2, mandatory impact assessment, the BRSR, audit checks and the compliance calendar.
  7. Final assessment and certificate20 questions · 70% to pass · unlocks when every chapter is passed