Introduction to CSR in India — Companies Act Section 135 Mandatory Compliance

India is one of the only countries in the world where Corporate Social Responsibility spending is a legal mandate, not a voluntary initiative. Section 135 of the Companies Act, 2013 requires qualifying companies to spend a fixed percentage of average net profit on CSR activities — creating compliance obligations, reporting requirements, and penalties that have no equivalent in most other markets.

What this guide covers:

• Section 135 applicability thresholds and mandatory spend calculation
• Eligible CSR activities and permitted implementation structures
• Board reporting, disclosure, and unspent-amount transfer obligations
• Penalties for non-compliance and common compliance gaps
• A practical primer for companies newly subject to the mandate

Who it's for: Company secretaries, CFOs, board members, and CSR committee members at qualifying Indian companies.

Format: Digital PDF guide, instant download.

Educational and analytical content only — not legal, financial or investment advice.