Newly enacted CSR law is not applicable to all companies. Sub – Section (1) of Section 135 is applicable to all companies; subject to limitation based on its net worth, turnover and net profit. These threshold limits are:
- Net worth rupees five hundred crore or more (Rs. 500,00,00,000/-) or rupees five arab
- Turnover rupees one thousand crore or more (Rs. 10,00,00,00,000/-) or rupees ten arab
- Net Profit rupees five crore of more (Rs. 5,00,00,000/-)
