Corporate Social Responsibility Under Section 135: What every Company Needs to Know

Introduction The Corporate Social Responsibility is not only a feel-good activity that companies do on the side. In India, it is a legal requirement written into the Companies Act, 2013, and companies that meet certain financial criteria are expected to follow it seriously. Yet, despite being in force for over a decade, many business owners, finance teams, and even young professionals find the rules around CSR a bit confusing. This blog tries to break down Section 135 of the Companies Act in...