Section 135
Corporate CSR
Section 135 partnerships, with the reporting your board and your auditor will actually ask for.
A working conversation, not a cheque presentation.
Partners are parties to a project, not donors at a photo call — which is also why the reporting below exists before the relationship does.
The law
What Section 135 requires of you
Companies meeting the net worth, turnover or net profit thresholds under Section 135 of the Companies Act, 2013 must spend 2% of average net profits on CSR activities, and must report it.
Since 1 April 2021, that spend can only go to an implementing agency registered on Form CSR-1 with the MCA. A CSR-1 registration requires an NGO Darpan ID, which in turn requires 12A and 80G. There is no shortcut, and a partner without CSR-1 cannot receive your CSR funds at all.
Our status
Where our registrations stand
Published as issued. We will provide copies of every certificate before you commit a rupee — if a partner will not do that, that is your answer about the partner.
- CSR-1 Awaiting issue Without this, a Section 135 transfer to us is not permissible — TODO_CLIENT
- NGO Darpan ID Awaiting issue Prerequisite for CSR-1 — TODO_CLIENT
- 12A (now s.332) Awaiting issue Prerequisite for Darpan — TODO_CLIENT
- 80G (now s.354) Awaiting issue Tax relief for the donor — TODO_CLIENT
- PAN Awaiting issue Permanent Account Number — TODO_CLIENT
What you get
Reporting your finance team can file
- Project-level costed proposals Not a general appeal. A defined district, a defined number of households, a defined unit cost.
- Audited utilisation certificates Signed by our auditor, in the format your finance team needs for the Board's Report.
- Quarterly progress reporting Distribution registers, photographs cleared for use, and variance against plan — including where we underspent or fell behind.
- Employee engagement Where you want it: volunteering days and payroll giving.
Which programmes suit CSR. Clean water, education and livelihood work map most cleanly onto Schedule VII activities and produce the clearest reporting. Emergency relief is fundable but harder to plan against a financial year.
We will come back with a costed proposal, not a brochure
Tell us your CSR budget, your preferred Schedule VII head, and whether you have a geography in mind. Email TODO_CLIENT: email or call TODO_CLIENT: phone.