Companies Act, 2013 · Section 135 CSR Advisory
CSR Consultancy - Plan, Execute, and Report Your CSR Obligation
From ₹9,999 + GSTCSR Advisory StarterSee fees
If your company crosses the specified net worth, turnover, or net profit thresholds under Section 135 of the Companies Act, 2013, you're required to spend at least 2% of average net profit on CSR activities, govern it through a CSR policy and committee, and report it annually. We help companies plan a defensible CSR budget, vet and onboard CSR-1-registered implementing agencies, and file the annual CSR-2 report correctly. For NGOs, we run the other side of the same problem - positioning your organisation so it actually gets discovered and funded by corporate CSR budgets, not just technically eligible for them.
- Companies Act, 2013
- Section 135
- Spend Obligation
- 2% Net Profit
- Two-Sided Advisory
- For Companies & NGOs
- Starting Price
- ₹9,999 + GST
- Two-Sided Advisory — we work with both CSR-spending companies and CSR-seeking NGOs
- Section 135-Focused — policy, committee, budgeting, and CSR-2 reporting
- CA/CS-Reviewed — compliance advice grounded in current MCA rules
- Implementing-Agency Vetting — due diligence on CSR-1-registered NGOs before you fund them
Talk to a CSR Consultant
Tell us whether you're a company planning CSR spend or an NGO seeking CSR funding, and we'll set up the right conversation.
Key facts
The key facts, in one place
Everything a founder usually has to piece together from five different pages, in one place.
- Governing law
- Section 135, Companies Act, 2013
- Read with the Companies (CSR Policy) Rules, 2014
- Applicability threshold
- ₹500 cr net worth / ₹1,000 cr turnover / ₹5 cr net profit
- Any one threshold in the preceding financial year triggers applicability
- Spend requirement
- At least 2% of average net profit
- Average of the preceding 3 financial years
- Governance
- CSR Committee + Board-approved CSR Policy
- Committee not mandatory below certain thresholds, but policy still required
- Funds must go to
- CSR-1-registered implementing agencies
- For funds routed through an NGO/Trust/Section 8 Company
- Annual reporting
- Form CSR-2
- Filed as an addendum to the company's annual financial return
- Unspent CSR funds
- Transferred within 30/6 days depending on type
- To a Schedule VII fund or a separate Unspent CSR Account
What does CSR consultancy actually involve?
Corporate Social Responsibility (CSR) under Indian law is not voluntary goodwill spending - it's a statutory obligation under Section 135 of the Companies Act, 2013. Companies crossing the specified net worth, turnover, or net profit thresholds must constitute a CSR Committee, adopt a Board-approved CSR Policy, spend at least 2% of their average net profit of the preceding three financial years on eligible CSR activities under Schedule VII, and report the spend annually through Form CSR-2.
CSR consultancy, as we run it, works from both sides of this obligation. For companies, it means helping draft or refresh the CSR policy, plan a defensible annual CSR budget aligned to Schedule VII categories, vet prospective implementing agencies (confirming valid CSR-1 registration and, ideally, 12A/80G status), track unspent-fund transfer deadlines, and prepare the CSR-2 filing. For NGOs, it means the reverse problem: being CSR-1 registered is necessary but not sufficient to actually attract funding, so we help NGOs build the credibility markers, documentation, and outreach positioning that corporate CSR teams look for before they release funds.
This is distinct from CSR-1 filing itself, which is a one-time MCA registration for the NGO side. CSR consultancy is the ongoing advisory layer around it - on the company side, making sure the spend is compliant and well-directed; on the NGO side, making sure the registration actually converts into funded partnerships.
What we do for companies vs what we do for NGOs
CSR consultancy covers two different audiences with a shared subject - Section 135 CSR. Here's how the engagement differs.
For Companies
Stay compliant with Section 135 and spend CSR funds effectively
For NGOs
Get discovered and funded by corporate CSR budgets
| Aspect | For Companies | For NGOs |
|---|---|---|
| Primary goal | Stay compliant with Section 135 and spend CSR funds effectively | Get discovered and funded by corporate CSR budgets |
| Core deliverable | CSR policy, budget plan, implementing-agency due diligence, CSR-2 filing | CSR-readiness review, positioning support, outreach guidance |
| Key filing involved | Form CSR-2 (annual) | Form CSR-1 (one-time, via our dedicated CSR-1 filing service) |
| Typical trigger | Company crosses Section 135 applicability thresholds | NGO wants access to corporate funding beyond individual donors |
| Ongoing relationship | Annual CSR planning and compliance cycle | Periodic readiness reviews as CSR programmes evolve |
Bizeneed visual guide
CSR Consultancy - Plan, Execute, and Report Your CSR Obligation
CSR advisory for companies under Section 135 - policy, budgeting, implementing-agency due diligence, and CSR-2 reporting. Plus NGO CSR-readiness consulting. From ₹9,999.
- 1Understand requirement
- 2Prepare documents
- 3Complete filing
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Eligibility
Who needs CSR consultancy?
This service applies to two different audiences - companies with a CSR obligation, and NGOs trying to access CSR funding.
- Companies that have crossed, or are approaching, the net worth, turnover, or net profit thresholds under Section 135 and need to set up CSR governance for the first time
- Companies with an existing CSR programme that want help planning the annual budget, vetting NGO partners, or getting the CSR-2 filing right
- Companies whose CSR spend has gone unspent in a prior year and need guidance on the transfer-to-fund or transfer-to-Unspent-Account rules and deadlines
- NGOs, Trusts, and Section 8 Companies that already hold CSR-1 registration but are not getting corporate funding and want help understanding why
- NGOs building a CSR fundraising strategy from scratch - positioning, documentation, and outreach to corporate CSR teams and CSR-focused foundations
Common engagement types
Company - first-time CSR compliance
- CSR policy drafting
- CSR Committee constitution guidance
- Budget planning aligned to Schedule VII
Company - ongoing CSR programme
- Implementing-agency due diligence
- Unspent fund tracking
- CSR-2 annual filing
NGO - CSR readiness
- CSR-1 and 12A/80G status review
- Impact documentation and reporting templates
- Positioning for CSR partnership pitches
Documents
What documents do we need to start?
2 required · 4 if applicable
Common to every entity
- Last 3 years' financial statements (companies) or annual reports (NGOs)Required
- PAN and Certificate of Incorporation / RegistrationRequired
- Existing CSR policy, if any (companies)If applicable
- CSR-1 registration certificate and CSR Registration Number (NGOs)If applicable
- 12A/80G certificates (NGOs)If applicable
- Details of past CSR spend or CSR funding received, if anyIf applicable
Entity-specific
| Entity | Additional documents |
|---|---|
| Company (Section 135 applicability) | Audited financials for the preceding 3 years, board composition details, existing CSR policy if any |
| NGO / Trust / Section 8 Company | CSR-1 certificate, 12A/80G certificates, past project reports and impact documentation, NGO Darpan ID if registered |
Process
How CSR consultancy works
The engagement structure depends on whether you're a company managing a CSR obligation or an NGO seeking CSR funding.
Applicability / readiness assessment
For companies, we assess whether Section 135 thresholds apply based on the preceding three years' financials. For NGOs, we assess current CSR-readiness - CSR-1 status, 12A/80G, documentation, and past funding history.
Policy and governance (companies)
We help draft or refresh the Board-approved CSR Policy and advise on constituting the CSR Committee where required, aligned to Schedule VII activity categories.
Budget planning and partner vetting (companies)
We help plan the annual CSR budget (2% of average net profit of the preceding 3 years) and vet prospective implementing agencies - confirming valid CSR-1 registration and reviewing their track record before funds are committed.
Positioning and documentation (NGOs)
We review your CSR-1 and 12A/80G status, help structure impact reports and project proposals the way corporate CSR teams expect to see them, and advise on which CSR programmes and portals fit your work area.
Annual reporting
For companies, we help prepare the Form CSR-2 filing and reconcile spend against the budgeted amount. For NGOs, we help prepare funder-ready utilisation and impact reports.
Ongoing advisory
CSR obligations and funding relationships are annual cycles, not one-off events - we stay engaged through the year for questions, unspent-fund deadlines, and new partnership opportunities.
We don't guarantee CSR funding for NGOs - no consultant honestly can, since the decision sits with the company's CSR committee. What we do is make sure your NGO isn't losing out on funding it's otherwise qualified for, due to missing registration, weak documentation, or simply not being positioned in front of the right CSR teams.
Pricing
How much does CSR consultancy cost?
Pricing depends on whether you're engaging as a company (policy, budgeting, CSR-2 filing) or an NGO (readiness and positioning advisory).
CSR Advisory Starter
One-time assessment and advisory
₹9,999 + GST
- Applicability / readiness assessment
- CSR policy review or NGO CSR-readiness review
- One advisory session with recommendations
Most popular
CSR Advisory Standard
Full annual-cycle support
₹24,999 + GST
- Everything in Starter
- CSR policy drafting / positioning documentation
- Budget planning or funding-outreach plan
- Form CSR-2 filing support (companies) or proposal templates (NGOs)
CSR Advisory Comprehensive
Ongoing retainer with implementing-agency/partner support
₹49,999 + GST
- Everything in Standard
- Implementing-agency due diligence (companies) or CSR partnership introductions guidance (NGOs)
- Quarterly review calls
- Unspent-fund deadline tracking (companies)
Full fee breakdown
| Particulars | Government fee | Professional fee |
|---|---|---|
| CSR applicability / readiness assessment | N/A | Included in Starter |
| CSR policy drafting | N/A | Included in Standard/Comprehensive |
| Form CSR-2 filing (government fee) | As per MCA fee schedule | Included in Standard/Comprehensive |
| Implementing-agency due diligence (per agency) | N/A | Included in Comprehensive / quoted separately |
Prices exclude GST. GST at the applicable rate is added to your invoice.
Not included in any tier:
- Form CSR-1 filing for NGOs (available as a separate, dedicated service)
- Statutory or CSR expenditure audit fees
- Direct fundraising or grant-writing on the NGO's behalf beyond documentation and positioning support
Which CSR advisory plan fits you?
Answer three quick questions and we will recommend the right plan.
Benefits
Why formal CSR advisory pays off
For companies - lower compliance risk
- A properly constituted CSR policy and committee, and correctly filed Form CSR-2, reduce the risk of scrutiny over CSR non-compliance
- Structured implementing-agency vetting reduces the risk of funding an NGO that turns out not to be CSR-1 registered or otherwise ineligible
- Clear tracking of unspent-fund transfer deadlines avoids funds sitting non-compliant past the 30-day or 6-month windows
For companies - better-directed spend
- A budget planned against Schedule VII categories and organisational priorities, rather than reactive year-end spending to hit the 2% number
For NGOs - real funding access
- Documentation and positioning built the way corporate CSR teams actually evaluate proposals, not just a generic pitch deck
- A clear read on whether missing registration (CSR-1, 12A/80G) - not the quality of your work - is what's holding back funding
Common failure points
Common CSR mistakes we see
Companies funding an NGO without confirming valid CSR-1 registration
Always verify the implementing agency's CSR Registration Number before releasing funds - spend to an unregistered agency does not count as valid CSR expenditure.
Missing the unspent-fund transfer deadlines
Non-ongoing-project unspent CSR amounts must move to a Schedule VII fund within 6 months of year-end; ongoing-project amounts move to a separate Unspent CSR Account within 30 days. Track both deadlines separately - they're easy to conflate.
Treating CSR-1 registration as sufficient for NGO funding
CSR-1 makes an NGO eligible, not automatically fundable. Corporate CSR teams still diligence track record, documentation, and 12A/80G status before committing funds.
No CSR Committee or policy despite crossing thresholds
Once a company crosses the Section 135 thresholds in a preceding financial year, CSR governance obligations apply going forward - don't wait for a compliance notice to set up the policy and committee.
NGOs applying to CSR programmes with outdated or inconsistent financials
Corporate CSR due diligence teams cross-check your registration certificates, 12A/80G status, and financial statements - inconsistencies between what you claim and what's on record are a common, avoidable rejection reason.
Every mistake above has a fix - and most can be avoided by getting the details right the first time. Getting it right first is easier than fixing it later.
If something has already gone wrong, or you want to make sure it does not, the 15-minute call below is the fastest path.
Compliance calendar
CSR compliance calendar (for companies)
Indicative timeline - your company's actual deadlines depend on your financial year-end and CSR committee's meeting schedule.
| Form | Trigger | Due date |
|---|---|---|
| CSR Committee meeting to approve annual CSR plan | Start of financial year | As per Board/Committee schedule |
| CSR spend disbursement to implementing agencies | Through the financial year | Ongoing, tracked against the 2% obligation |
| Transfer of unspent CSR funds (non-ongoing project) to a Schedule VII fund | If CSR amount for the year is not fully spent and not linked to an ongoing project | Within 6 months of the financial year end |
| Transfer of unspent CSR funds (ongoing project) to Unspent CSR Account | If linked to a multi-year ongoing project | Within 30 days of the financial year end |
| Utilisation of Unspent CSR Account balance | For amounts transferred to the Unspent CSR Account | Within 3 financial years of transfer, or transfer again to a Schedule VII fund |
| Form CSR-2 filing | Every company to which Section 135 applies | As an addendum, after the annual financial statements are filed |
Why Bizeneed
Why work with us on CSR
- We advise both sides of the CSR relationship - companies discharging the obligation and NGOs trying to access it - so we understand what each side actually evaluates
- CA/CS-reviewed compliance work grounded in Section 135 and the Companies (CSR Policy) Rules, 2014, not generic advisory templates
- Practical implementing-agency due diligence, not just a policy document that sits unused
- We work alongside our CSR-1 filing service, so NGOs can move from registration to funding-readiness with one team
- Straightforward, tiered pricing instead of open-ended hourly consulting fees
FAQ
Frequently asked questions
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.
Written by Bizeneed Research Team, Service information
Last updated 9 September 2026
Sources
CSR thresholds, spend percentages, and reporting requirements are stated per Section 135 and the CSR Policy Rules current as of the last updated date. Figures such as the applicability thresholds can be amended by the government; confirm current thresholds with our team before finalising your CSR budget or compliance plan.
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