🤝 CSR Contribution Calculator (India)

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Company & Financial Details

Company Name (Optional)

Financial Year (for Calculation) ?Select the financial year for which you are calculating the CSR obligation. Profits from the 3 preceding years will be used.

Currency INR (₹) USD ($)

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Net Profit (Last 3 Preceding FYs) ?Enter Net Profit as per Section 198 of the Companies Act, 2013, adjusted according to CSR rules (e.g., excluding overseas branch profits, certain dividends). Use profit before tax.

Load Profit Data from CSV (3 Values) CSV should contain 3 profit numbers (e.g., one per line or comma-separated).

Check CSR Applicability Criteria (Optional)

Net Worth (₹ Cr) (Current/Preceding FY) ?Enter Net Worth in Crores (e.g., 550). Threshold: ₹500 Cr.

Turnover (₹ Cr) (Current/Preceding FY) ?Enter Turnover in Crores (e.g., 1100). Threshold: ₹1000 Cr.

Net Profit (₹ Cr) (Current/Preceding FY) ?Enter Net Profit in Crores (e.g., 6). Threshold: ₹5 Cr.

CSR Spending & Adjustments

Amount Already Spent on CSR (Current FY) ?Enter the amount already spent on eligible CSR activities during the selected financial year.

Unspent CSR from Previous FYs (Carried Fwd) ?Enter any unspent CSR amount from previous years that was carried forward (e.g., for ongoing projects) and must be spent this year *in addition* to the current year's 2% obligation.

Surplus from Previous CSR Projects (Available) ?Enter any surplus generated from CSR activities in previous years. This surplus must also be spent on CSR activities but does *not* count towards fulfilling the 2% obligation for the current year.

Remarks / Notes (Optional)

CSR Calculation Summary ()

CSR Applicability Status: --

Average Net Profit (Last 3 FYs): --

CSR Obligation for Current FY (2%): --

Unspent Amount Carried Forward: --

Total Amount Required to Spend This FY: --

Amount Already Spent This FY: --

Balance CSR Amount To Spend This FY: --

Surplus Available (Must also be spent): --

-- Compliance Status --

Key CSR Norms (India - Companies Act, 2013) & Tips

Applicability Thresholds (Any one in preceding FY):

• Net Worth ≥ ₹ 500 Crore
• Turnover ≥ ₹ 1000 Crore
• Net Profit ≥ ₹ 5 Crore

Core Rules:

• Contribution: Spend at least 2% of average net profits of the 3 immediately preceding financial years.
• Schedule VII: Activities must fall under Schedule VII of the Act (e.g., health, education, environment, poverty alleviation).
• Unspent Amount: If not related to an ongoing project, transfer to a Schedule VII fund (e.g., PM Cares, PMNRF) within 6 months of FY end. For ongoing projects, transfer to a special "Unspent CSR Account" within 30 days of FY end and spend within 3 years.
• Surplus: Any surplus from CSR projects cannot form part of business profit; must be plowed back into CSR, transferred to Unspent CSR A/c, or transferred to a Sch VII fund.
• Reporting: Detailed disclosure required in the Board's Report and company website.

Smart Tips:

• Align CSR with UN SDGs and national priorities for greater impact.
• Focus on long-term projects with measurable outcomes.
• Maintain meticulous records of spending and activities for compliance.
• Consider impact assessment for key projects.
• Ensure implementing agencies (if used) are registered and credible.

Disclaimer: This calculator provides estimates based on Indian CSR rules (Companies Act, 2013 & amendments). Interpretation of rules can be complex. This tool is for informational purposes only. Consult with legal/financial professionals for definitive compliance advice.