CSR कंसल्टेंसी

Companies that cross the specified net worth, turnover, or net profit thresholds under Section 135 of the Companies Act, 2013, in the preceding financial year - commonly cited as ₹500 crore net worth, ₹1,000 crore turnover, or ₹5 crore net profit (any one threshold triggers applicability). Confirm current figures with us, as thresholds can be amended.

At least 2% of the average net profit made during the three immediately preceding financial years, calculated as per Section 198 of the Companies Act, 2013.

Unspent amounts not linked to an ongoing project must be transferred to a fund specified in Schedule VII within 6 months of the financial year end. Amounts linked to an ongoing project move to a separate Unspent CSR Account within 30 days and must be utilised within 3 financial years, failing which they too move to a Schedule VII fund.

Form CSR-2 is an annual report on CSR activities that companies to which Section 135 applies must file with the MCA, typically as an addendum after the annual financial statements are filed.

Only if that NGO (or Trust/Section 8 Company) holds a valid CSR-1 registration and CSR Registration Number. Funds sent to an unregistered organisation cannot be counted as valid CSR expenditure under the rules.

A dedicated CSR Committee is required once a company crosses the applicability thresholds, though companies with a CSR obligation below certain amounts may have relaxed committee requirements - the board itself can discharge the committee's functions in some cases. We assess this based on your specific numbers.

Activities listed under Schedule VII of the Companies Act, 2013 - covering areas like education, health, poverty eradication, environmental sustainability, and rural development, among others. Spend outside these categories, or spend that primarily benefits the company's own employees or business, generally does not qualify.

Beyond holding CSR-1 (and ideally 12A/80G) registration, it comes down to documentation quality, a track record companies can verify, and active outreach - listing on CSR-focused platforms, direct pitches to corporate CSR teams, and sometimes intermediary CSR foundations. We help NGOs build this positioning.

It's necessary but not sufficient - CSR-1 makes you legally eligible to receive funds, but companies still evaluate your track record, governance, and documentation before committing. Many CSR-1-registered NGOs never get funded simply because they aren't positioned or visible to the right corporate teams.

Yes, Section 135 applies to companies incorporated in India, including Indian subsidiaries of foreign companies, if they cross the specified thresholds - the parent company's global figures are not what's assessed, the Indian entity's own financials are.

No, if a company hasn't crossed the specified net worth, turnover, or net profit threshold in the preceding financial year, Section 135 does not apply to it for that year - CSR spend is entirely voluntary for such companies.

CSR-1 filing is the one-time MCA registration that makes an NGO eligible to receive CSR funds. CSR consultancy is the broader advisory - for companies, it's ongoing CSR policy, budgeting, and CSR-2 compliance; for NGOs, it's positioning and readiness support to actually convert CSR-1 eligibility into funded partnerships.

Yes, under our due diligence support we review a shortlisted NGO's CSR-1 registration status, 12A/80G certificates, and available track record documentation before you commit funds, reducing the risk of funding an ineligible or poorly governed organisation.

Yes - if your company runs CSR activities through its own registered Section 8 Company or foundation, we can advise on the governance, CSR-1 registration status of that entity, and CSR-2 reporting, which follow largely the same rules as third-party implementing agencies.

At minimum annually, alongside CSR budget planning, and any time there's a material change - a new business line, a change in Schedule VII focus areas, or a revision to the CSR rules themselves. A stale policy that doesn't reflect current activities is a common gap flagged during compliance reviews.