CSR FAQ & Eligibility
Understand CSR obligations under Section 135 of the Companies Act, 2013
CSR Eligibility Checker
A company must comply with CSR if it meets ANY of these thresholds in the immediately preceding financial year:
Net Worth
≥ 500 Cr
Turnover
≥ 1,000 Cr
Net Profit
≥ 5 Cr
Frequently Asked Questions
What is the CSR obligation amount?
At least 2% of the average net profit of the company made during the three immediately preceding financial years, computed as per Section 198.
What happens to unspent CSR funds?
Unspent amounts for ongoing projects must be transferred to a special Unspent CSR Account within 30 days. Other unspent amounts go to a Schedule VII fund within 6 months.
What is Schedule VII?
Schedule VII lists the permitted CSR activities — education, healthcare, gender equality, environment, heritage, rural development, and more.