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CSR Applicability in India

CSR is mandatory under Section 135 of the Companies Act, 2013 for companies meeting any of these in the previous year:<br><br>Net worth u2265 u20b9500 crore<br>Turnover u2265 u20b91,000 crore<br>Net profit u2265 u20b95 crore<br><br>Such companies must spend 2% of average net profits (last 3 years) on CSR activities like education, health, and sustainability . They must also form a CSR Committee, create a policy, and report CSR efforts in Board Reports and MCA filings Non-compliance may attract penalties.<br><br>Top CA firms offering CSR compliance support:<br><br>Dewan P.N. Chopra & Co<br>Desai Haribhakti & Co<br>SN Dhawan & Co LLP<br>Nangia Andersen

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CSR Applicability in India

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