Corporate Social Responsibility
Mandatory spending by companies with net worth ≥ ₹500 crore, turnover ≥ ₹1000 crore, or net profit ≥ ₹5 crore under Section 135 of Companies Act 2013. At least 2% of average net profit of preceding 3 years must be spent on CSR activities.
Last updated: 17 May 2026