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 FY 2026–27, in short: under Section 135 of the Companies Act, 2013, a company must spend on CSR if, in the immediately preceding financial year, it had net worth of ₹500 crore or more, turnover of ₹1,000 crore or more, or net profit of ₹5 crore or more. It must spend at least...

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,...