CSR Obligation Calculator (§135)
India's 2% CSR obligation from three years' net profits, with shortfall transfer rules.
Companies crossing any §135 threshold (net worth ₹500cr / turnover ₹1000cr / net profit ₹5cr) must spend 2% of the trailing-three-year average net profit on Schedule VII activities. Enter the three years and this year's spend — the tool computes the obligation and flags the unspent-amount transfer rules that now carry penalties.
Section 135, Companies Act 2013: companies over the thresholds must spend 2% of the average net profits of the three preceding years on Schedule VII activities. Unspent amounts now carry mandatory transfer obligations and penalties — the "comply or explain" era ended in 2021.
Indicative estimates only, not financial or investment advice. Tariffs, subsidies and net-metering rules change — verify with your DISCOM, utility or installer before committing.
Use the free CSR Obligation Calculator (§135) online — India's 2% CSR obligation from three years' net profits, with shortfall transfer rules. Runs instantly in your browser: no signup, no upload, mobile-friendly.
About CSR Obligation Calculator (§135)
Companies crossing any §135 threshold (net worth ₹500cr / turnover ₹1000cr / net profit ₹5cr) must spend 2% of the trailing-three-year average net profit on Schedule VII activities. Enter the three years and this year's spend — the tool computes the obligation and flags the unspent-amount transfer rules that now carry penalties.
How to use CSR Obligation Calculator (§135)
- 1Enter net profit (Section 198 basis) for the three preceding years.
- 2Enter this year's CSR spend.
- 3Read the obligation, surplus/shortfall and the transfer rules that apply.
Why use CSR Obligation Calculator (§135)?
- ✓Section 135 math exactly as the Act computes it — 2% of the 3-year average
- ✓Shortfall transfer rules (post-2021 penalties) spelled out
- ✓Applicability thresholds checked alongside
- ✓Lakh/crore handled the way Indian finance teams think
Frequently asked questions
Which companies must spend on CSR in India?+
Any company crossing, in the preceding financial year: net worth ₹500 crore, OR turnover ₹1,000 crore, OR net profit ₹5 crore. Crossing any one triggers Section 135 — a CSR committee, policy and the 2% spend obligation computed here.
How is the 2% CSR obligation calculated?+
2% of the average net profits (Section 198 computation — broadly PBT with specified adjustments) of the three immediately preceding financial years. Loss years enter the average as negatives; this calculator handles the arithmetic and the lakh/crore conversions.
What happens to unspent CSR money now?+
Since 2021, real teeth: unspent amounts for ongoing projects move to a dedicated Unspent CSR Account within 30 days of year-end (spend within 3 years); other unspent amounts go to a Schedule VII fund within 6 months. Non-compliance draws monetary penalties — 'comply or explain' is gone.
Does excess CSR spend carry forward?+
Yes — spend beyond 2% can be set off against the obligation for up to three succeeding years (board resolution required). The surplus figure this tool shows is therefore a real asset; document it in the CSR annual report.
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