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Sec 135 · Companies Act 2013 · CSR Rules

CSR Advisory & Compliance

End-to-end CSR compliance under Section 135 of Companies Act 2013 — from applicability determination and policy drafting through activity execution, CSR-2 filing and impact assessment.

Sec 135

CSR Advisory & Compliance

from applicability determination and policy drafting through activity execution, CSR-2 filing and impact assessment.

CSR Applicability & Computation
We Handle
  • Determination of CSR applicability (turnover > ₹1,000 Cr / NW > ₹500 Cr / profit > ₹5 Cr)
  • 2% mandatory spending calculation
Sec 1352% ComputationApplicability
📚
CSR Policy Drafting
We Handle
  • CSR Committee composition
  • Schedule VII activities
  • Implementing mechanism
  • Monitoring framework
CSR PolicyBoard ApprovalSchedule VII
📊
Activity Planning & Agency Vetting
We Handle
  • Schedule VII activity identification
  • CSR-1 registered implementing agency vetting
  • Activity agreements
  • Milestone reporting
Schedule VIIAgencyCSR-1
📄
e-Form CSR-2 Filing
We Handle
  • Spending details
  • Agency list
  • CEO/CFO certification
  • 31 March deadline
CSR-2MCA21Annual Return
🔎
Impact Assessment
We Handle
  • Independent agency engagement
  • Assessment scope
  • Annual Report annexure
Impact AssessmentIndependent Agency
🛡
Unspent CSR Amount
We Handle
  • Transfer to Scheduled Fund (Sec 135(5)) or PMRF (Sec 135(6)) within 30 days of FY end
Unspent CSRSec 135(5)/(6)PMRF

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