Corporate Social Responsibility (CSR) is a statutory obligation for certain companies in India, aiming to promote responsible business practices and sustainable development. Under Section 135 of the Companies Act, 2013, eligible companies must contribute to social and environmental causes while disclosing their CSR spending transparently. To know more about CSR Applicability in India Find this Detailed Article : https://www.dpncindia.com/corporate-social-responsibility-under-section-135-of-companies-act-2013-2