Companies Act §135 CSR + 2025 Amendments

Applies to

Companies meeting any of: net worth ≥ ₹500 cr, turnover ≥ ₹1,000 cr, or net profit ≥ ₹5 cr (proposed change to ₹10 cr in the Mar 2026 Bill).

Key points

• Schedule VII enumerates eligible CSR activities (latest as of 2025).
• Impact assessment trigger: projects ≥ ₹1 cr per project + total CSR ≥ ₹10 cr in the year.
• CSR-1 NGO registration via MCA21 V3.

Practitioner questions

• Does the proposed ₹10 cr profit trigger change my CSR obligation?
• Which Schedule VII activities are eligible for environmental and climate spends?

Sources

• MCA CSR Portal
• CSR Amendment Rules 2025