The Companies Act, 2013, Section 135 and the CSR Rules: the committee, the policy, unspent money, set-off, penalties and tax.
10 guides · about 110 minutes of reading · For CSR teams, company secretaries and finance teams
Explainer · 12 min read
The Companies Act, 2013 is the law every Indian company lives under, from the day it is formed to the day it closes. Here is how the Act is built, what it covers, who administers it, how it has changed, and where CSR fits in.
Explainer · 13 min read
Section 135 is India’s CSR law in nine sub-sections. Here is what each one says, in plain words, what it means for a company in practice, and when its wording changed.
Explainer · 12 min read
Section 135 sets the duty; the CSR Rules supply the detail that decides most real questions. Here is what each rule says, how the Rules changed from 2014 to 2026, and how much weight to give the Ministry’s FAQs.
Explainer · 10 min read
The 2% CSR obligation and the ₹5 crore test both run on net profit, but not the figure at the bottom of the accounts. Here is how Section 198 and the CSR Rules turn accounting profit into CSR net profit.
Guide · 12 min read
Most companies covered by Section 135 need a CSR committee of the board. Here is when you need one, who can sit on it, what the law requires it to do, and how to make it more than a formality.
Guide · 11 min read
Every company that must spend on CSR needs two documents: a CSR policy that sets its approach, and an annual action plan that says what it will do this year. Here is what the law requires in each, what good ones add, and how to change the plan when things move.
Guide · 11 min read
Since January 2021, CSR money left unspent at the end of a year can’t just roll over. It must move to an Unspent CSR Account or a government fund by fixed dates. Here is how the two routes work, with dates you can plan to.
Guide · 8 min read
A company that spends more than its CSR obligation can use the excess to reduce what it must spend later, within limits. Here is how set-off works, what doesn’t count as excess, and the separate rule for surplus that CSR projects earn.
Explainer · 10 min read
Since January 2021, failing to spend or transfer CSR money on time has carried a civil penalty for the company and its officers. Here is how the penalties are calculated and imposed, what else can apply, and how to stay clear of them.
Explainer · 11 min read
A company’s CSR spending comes out of profits that have already been taxed. Here is what the Income-tax Act, 2025 says about deducting it, where the law is contested, how the concessional tax rates change the answer, and what GST adds.