CSR Fund
Quick Reference for Your Business
Section 135 Compliance & Funding – everything you need to know about CSR Fund.
01
Who Must Spend on CSR
| Trigger (any one, prev. FY) | Threshold |
|---|---|
| Net worth | ₹500 crore or more |
| Turnover | ₹1,000 crore or more |
| Net profit | ₹5 crore or more |
| Spend required | 2% of average net profit (Sec 198) of last 3 years |
02
Key Facts
| Point | Details |
|---|---|
| Law | Section 135, Companies Act 2013 + CSR Rules |
| CSR Committee | Needed unless spend < ₹50 lakh (then Board handles) |
| Where to spend | Schedule VII activities only |
| Implementing NGO | Must be registered via Form CSR-1 (12A + 80G) |
| Unspent funds | Ongoing project → Unspent CSR a/c (30 days); else Sch. VII fund (6 months) |
Note: Two sides to CSR: if you're a company crossing the thresholds, CSR spending is mandatory (penalty for default). If you're an NGO/trust seeking CSR funding, you must be CSR-1 registered with valid 12A & 80G and a 3-year track record. A Companies (Amendment) Bill, 2025 proposing lower thresholds is still pending — confirm before relying on it. We handle both compliance and CSR-1 registration.
03
Why Clients Trust M/s Durganjali & Associates
A real, qualified Chartered Accountant
Not an agent — a CA who manages CSR compliance for companies and CSR-1 registration for NGOs.
Bankable, honest numbers
Project reports and CMA data built on realistic figures lenders trust — not inflated projections.
The right scheme & lender
We match you to the correct scheme and lender so you don't waste time on rejections.
Clear updates in your language
Simple updates in Telugu and English — you always know where things stand.
End-to-end support
From documentation to sanction and post-loan compliance.
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