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Who has to spend on CSR in India?
Companies with net worth of ₹500 crore or more, turnover of ₹1,000 crore or more, or net profit of ₹5 crore or more in the preceding financial year.
Is tree plantation an eligible CSR activity?
Yes. Schedule VII item (iv) covers environmental sustainability, ecological balance, agroforestry and conservation of natural resources.
What if average net profit is negative?
Then the 2% obligation is zero for that year, although a company may still choose to spend.
Can CSR be spent over several years?
Yes. Ongoing projects can run up to three years after the year they start, with unspent money moved to an Unspent CSR Account.
Is this calculator legal advice?
No. Net profit for CSR is calculated under Section 198; confirm your figures with your CFO or auditor.
