{"product_id":"introduction-to-csr-in-india-companies-act-section-135-mandatory-compliance","title":"Introduction to CSR in India — Companies Act Section 135 Mandatory Compliance","description":"\u003cp\u003eIndia 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.\u003c\/p\u003e\u003cp\u003e\u003cstrong\u003eWhat this guide covers:\u003c\/strong\u003e\u003c\/p\u003e\u003cul\u003e\n\u003cli\u003eSection 135 applicability thresholds and mandatory spend calculation\u003c\/li\u003e\n\u003cli\u003eEligible CSR activities and permitted implementation structures\u003c\/li\u003e\n\u003cli\u003eBoard reporting, disclosure, and unspent-amount transfer obligations\u003c\/li\u003e\n\u003cli\u003ePenalties for non-compliance and common compliance gaps\u003c\/li\u003e\n\u003cli\u003eA practical primer for companies newly subject to the mandate\u003c\/li\u003e\n\u003c\/ul\u003e\u003cp\u003e\u003cstrong\u003eWho it's for:\u003c\/strong\u003e Company secretaries, CFOs, board members, and CSR committee members at qualifying Indian companies.\u003c\/p\u003e\u003cp\u003e\u003cem\u003eFormat: Digital PDF guide, instant download.\u003c\/em\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cem\u003eEducational and analytical content only — not legal, financial or investment advice.\u003c\/em\u003e\u003c\/p\u003e","brand":"Cyber Academium","offers":[{"title":"Default","offer_id":62804998357322,"sku":null,"price":49.0,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0793\/5665\/7994\/files\/india-23.jpg?v=1787522978","url":"https:\/\/cyberacademium.fr\/products\/introduction-to-csr-in-india-companies-act-section-135-mandatory-compliance","provider":"Cyber Academium","version":"1.0","type":"link"}