Free tool · Section 135 · CSR

Your CSR, fully worked out

Find out whether CSR applies, how much the company must spend this year, whether you need a CSR committee, and every compliance that follows. Enter three years of numbers and the tool does the rest.

1. The company

CIN (optional)

Fills in the company type and listing status for you.

Type of company

CSR to be spent in

Paid-up share capital (₹)

Decides whether independent directors (and so an ID on the CSR committee) are needed.

Loans, debentures and deposits outstanding (₹)

Number of directors

2. Financials of the last three years


Net profit (Sec 198)	Not incorporated yet	Not incorporated yet
Turnover	Only the latest year is tested
Net worth

Net profit under Section 198 is broadly profit before tax, excluding capital profits, revaluation gains, profit of overseas branches and dividends from Indian companies that themselves comply with Section 135. Enter a loss as a negative number.

3. Optional: spending and set-off

Excess CSR spent in earlier years, available for set-off (₹)

Excess can be set off for up to 3 years, if the board resolved so.

Spent so far this year (₹)

Balance in Unspent CSR Account (₹)

From ongoing projects of earlier years.

Why can't the tool fetch paid-up capital from the CIN?

MCA does not offer a public data feed that a website can read. The CIN itself tells us the company type, listing status, state and year of incorporation, which the tool uses. Paid-up capital and financials have to be entered from your master data or financial statements.

Need a CSR policy or action plan?

We draft CSR policies and annual action plans, set up the CSR committee, check implementing agencies, prepare the Board's Report annexure and file CSR-2. Ask us before the year closes, not after.

CS Madhur Gandhi
Email: csmadhurgandhi@gmail.com
WhatsApp: +91 93256 15516
Hyderabad, Telangana · madhurgandhi.com

Based on Section 135 and Schedule VII of the Companies Act, 2013 and the Companies (CSR Policy) Rules, 2014 as amended up to 2022. Since 20 September 2022, applicability is tested only on the immediately preceding financial year. A company that has not completed three financial years averages the years since incorporation. Foreign companies, banking and NBFC-specific computations are not covered. Not legal advice.

CS Madhur Gandhi · Madhur Gandhi & Associates