Back to BlogCSR

Understanding CSR Section 135: A Guide for Companies

Smartlyup Team
March 10, 2025
5 min read
Featured Image

Section 135 of the Companies Act, 2013 mandates that companies meeting certain criteria must spend at least 2% of their average net profits on CSR activities. But compliance is just the beginning—strategic CSR can drive both social impact and business value.

Who Needs to Comply?

Companies with:

  • Net worth of Rs. 500 crore or more
  • Turnover of Rs. 1000 crore or more
  • Net profit of Rs. 5 crore or more

Strategic CSR Partnerships

Partnering with specialized NGOs like Smartlyup offers:

  • Expertise in program design and delivery
  • Established community networks
  • Robust impact measurement
  • Compliance and reporting support

Share this article

Subscribe to Our Newsletter

Get the latest insights on AI education and social impact.