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CSR under section 135: who must spend, how much, unspent amounts and reporting

A company with net worth of ₹500 crore, turnover of ₹1,000 crore or net profit of ₹5 crore in the preceding year must spend at least 2% of its average net profits of the last three years on CSR. Unspent amounts move to set accounts by set dates, and spending is reported in the board's report, Form CSR-2 and the BRSR.

31 October 20265 min read

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