CSR Archives - KNM India

2026 Corporate Advisory ServicesCSR Applicability FY 2026–27: New Amendment Rules, Social Stock Exchange & Corporate Law Bill Explained

July 7, 2026by Ansh Nagpal

CSR applicability for FY 2026–27 defines which companies in India are legally required to undertake and report Corporate Social Responsibility activities under Section 135 of the Companies Act, 2013. It is based on prescribed financial thresholds for net worth, turnover, and net profit, assessed each financial year. Companies that fall within these thresholds must budget,...

2022Change in CSR regime from Voluntary to Mandatory

February 5, 2022by KNM

Introduction: Central government (MCA) has amended provisions of CSR under section 135 by Companies (Amendment) Act, 2020, imposing a statutory obligation on Companies to take up CSR projects. This has made India the only country that has regulated and mandated CSR for prescribed companies. The amendment introduced new concepts like negative list for CSR Expenditure,...