CSR Applicability in India
                     CSR Applicability in 
India
CSR Applicability in 
Under Section 135 of the Companies AcItn, 2d01i3a, Corporate Social Responsibility (CSR) is 
mandatory for companies that cross certain financial thresholds in the previous financial year 
🧾. The aim is to ensure that profitable businesses contribute to sustainable social 
development 🧾.
🧾 CSR Applicability Criteria
CSR becomes applicable if a company meets any one of the following:
• Net Worth of ₹500 crore or more 🧾
• Turnover of ₹1,000 crore or more 🧾
• Net Profit of ₹5 crore or more 🧾
🧾 CSR Spending Requirement
Companies falling under CSR must spend at least 2% of their average net profits (from the 
past 3 years) on CSR activities such as:
• Education & skill development 🧾
• Healthcare & sanitation 🧾
• Environmental sustainability 🧾
• Rural development & hunger eradication 🧾
CSR Applicability in 
🧾 ⚖ Compliance Requirements India
Eligible companies must:
• Form a CSR Committee 🧾
• Draft & approve a CSR Policy 🧾
• Report CSR activities in their Board Report and MCA filings 🧾
Non-compliance can lead to financial penalties and increased scrutiny by regulatory 
authorities .🧾
For more information or expert assistance about CSR Applicability in India, here are list of 
some of the best firms in India that can guide you through the process:
• Dewan P.N. Chopra & Co
• Desai Hari Bhakt & Company
• SN Dhawan & Company
• Nangia Advisors