We at B.D. Jokhakar & Co. provide a comprehensive guide on Corporate Social Responsibility (CSR) under Section 135 of the Companies Act, 2013. We cover CSR applicability thresholds, mandatory 2% spending requirements, treatment of unspent funds, CSR committee obligations, permitted activities under Schedule VII, regulatory filings (CSR-1 and CSR-2), implementation methods, and income tax implications — updated as of January 2025.
