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Glossary / Also known as

Section 135 CSR

Another name for CSR (Corporate Social Responsibility).

Other names
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What does section 135 CSR mean?

Section 135 CSR is another name for CSR (Corporate Social Responsibility). A mandatory obligation for qualifying Indian companies to spend at least 2% of average net profits on social welfare activities.

The two names mean the same thing. You will see "section 135 CSR" in some ledgers, reports and contracts and "Corporate Social Responsibility" in others. The full entry covers how it works, with examples.

Read the full definition of CSR (Corporate Social Responsibility)

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Related terms.

Company law and governance CSR (Corporate Social Responsibility) A mandatory obligation for qualifying Indian companies to spend at least 2% of average net profits on social welfare activities. Also called CSR spending, section 135 CSR ROC filing MCA (Ministry of Corporate Affairs) The Government of India ministry responsible for company registration, corporate regulation, and enforcement of the Companies Act and LLP Act. Also called MCA21, corporate affairs ministry Statutory compliance Business Compliance The process of adhering to all applicable laws, regulations, and industry standards that govern business operations in India. Also called corporate compliance, regulatory compliance ROC filing Annual Return A mandatory yearly filing submitted to the Registrar of Companies summarizing a company's financial and operational activities. Also called Form MGT-7, company annual return, ROC annual return Company law and governance Annual General Meeting (AGM) An Annual General Meeting (AGM) is a mandatory yearly meeting of a company's shareholders required under Section 96 of the Companies Act, 2013 to transact ordinary business. Also called annual shareholders meeting Company law and governance Board Resolution A board resolution is a formal decision made by a company's board of directors during a board meeting, recorded in the minutes and required for key corporate actions under the Companies Act, 2013. Also called resolution of the board, directors resolution
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