Do you know your CSR obligation is triggered by any one of three thresholds, not all three?

Section 135 of the Companies Act, 2013 applies if a company meets any one of: net worth of Rs. 500 crore or more, turnover of Rs. 1,000 crore or more, or net profit of Rs. 5 crore or more, in the immediately preceding financial year. Meeting even a single threshold pulls you into the 2% CSR spend obligation - a common misreading treats it as needing all three.

Watch this space: the Corporate Laws (Amendment) Bill, 2026 - reported by a Joint Parliamentary Committee on 3 August 2026 and awaiting Presidential assent - proposes raising the net-profit trigger to Rs. 10 crore and giving companies a 90-day window (up from 30) to transfer unspent CSR amounts. Until it is notified, the Rs. 5 crore threshold still applies.