Threshold & mandate
Watch: 2026 amendment may raise the profit threshold to ₹10 Cr.
Funder mapping, pitch, MoU drafting and outcome reporting under Section 135. Compliance stack now includes CSR-1 (web-only on MCA21 from 14 Jul 2025) and annual CSR-2.
Watch: 2026 amendment may raise the profit threshold to ₹10 Cr.
One-time web-only filing on MCA21, mandatory for receiving CSR funds since Apr 2021.
Standalone form on MCA21 since 19 May 2025; due after AOC-4 each FY.
Mandatory third-party assessment for ≥ ₹10 Cr CSR obligors on ≥ ₹1 Cr projects.
Tata Trusts, Azim Premji, Reliance, Bajaj, Wipro, Mahindra, Adani, HCL, Infosys, ITC.
Verify CSR-1 (web-only), file CSR-2 if pending, confirm 12A/80G validity and Darpan UID.
Build a prioritised 25-funder pipeline by thematic, geographic and unspent-CSR-pool fit.
Corporate-grade pitch, theory of change, line-item budget, shared data room with impact evidence.
Warm intros, direct outreach, crisp DDQ responses, site visits; impact-assessment plan ready.
Negotiate MoU, milestones, branding, audit clauses, unspent-CSR handling and tranche calendar.
Quarterly outcome dashboards, annual impact reports, third-party assessment, renewal.
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